Page:United States Statutes at Large Volume 86.djvu/978

 936

PUBLIC LAW 92-512-OCT. 20, 1972 "Sec. 6017A. Place of residence." (b) CIVIL PENALTY.—

68A Stat. 828; 55 Stat. 551. 26 USC 6651.

[86 STAT. ')fi8

(1) IN GENERAL.—Subchapter B of chapter 68 of the Internal Revenue Code of 1954 is amended by adding at the end thereof the following new section: "SEC. 6687. FAILURE TO SUPPLY INFORMATION WITH RESPECT TO PLACE OF RESIDENCE. " (a) CIVIL PENALTY.—If any pereon fails to include on his return

any information required under section 6017A with respect to his place of residence, he shall pay a penalty of $5 for each such failure, unless it is shown that such failure is due to reasonable cause. " (b) DEFICIENCY PROCEDURES NOT To APPLY.—Subchapter B of 26 USC 6211. 26 USC 4940.

chapter 63 (relating to deficiency pi-ocedures for income, estat«^, gift, and chapter 42 taxes) shall not apply in respect of the assessment or collection of any penalty imposed by subsection (a).'' (2) CLERICAL AMENDMENT.—The table of sections for such subchapter B is amended by adding at the end thereof the following: "Sec. 6687. Failure to supply information with respect to place of residence."

TITLE II-^FEDERAL COLLECTION OF STATE INDIVIDUAL INCOME T A X E S Citation of title,

SEC. 201. SHORT TITLE. This title may be cited as the "Federal-State Tax (Collection Act of 1972". SEC. 202. COLLECTION PROVISIONS. (a) AMENDMENT OF CHAPTER 64.—Chapter 64 of the Internal Rev-

26 USC 6301.

enue Code of 1954 (relating to collection) is amended by adding at the end thereof the following new subchapter: "Subchapter E—Collection of State Individual Income Taxes "Sec. 6361. General rules. .t •"Sec. 6362. Qualified State individual income taxes. "Sec. 6363. State agreements; other procedures. . "Sec. 6364. Begulations. ' ' '*' •"''•'['• " "Sec. 6365. Definitions and special rules.

"SEC. 6361. GENERAL RULES. " (a) COLLECTION AND ADMINISTRATION.—In the case of any State

which has in effect an agreement with the Secretary entered into under section 6363, the Secretary or his delegate shall collect and administer the qualified State individual income taxes of such State. All provisions 26 USC 8001, of this subtitle, subtitle G, and chapter 24 relating to the collection and 3401. administration of the taxes imposed by chapter 1 on the incomes of 26 USC 1. individuals (and all civil and criminal sanctions provided by this 18 USC 1 etseq. subtitle or by title 18 of the United States Code with respect to such collection and administration) shall apply to the collection and administration of qualified State individual income taxes as if such taxes were imposed by chapter 1, except to the extent that their application is modified by the Secretary or his delegate by regulations necessary or appropriate to reflect the provisions of this subchapter, or to reflect differences in the taxes or differences in the situations in which liability for such taxes arises, "(b) CIVIL PROCEEDINGS.—Any person shall have, with respect to a qualified State individual income tax (including the current collection thereof), the same right to bring or contest a civil action and pbtain review thereof, in the same court or courts and subject to the

�