Page:United States Statutes at Large Volume 86.djvu/979

 86 STAT. ]

PUBLIC LAW 92-512-OCT. 20, 1972

same requirements and procedures, as he would have under chapter 76, and under title 28 of the United States Code, if the tax were imposed by section 1 (or were for the current collection of the tax imposed by section 1). To the extent that the preceding sentence provides judicial procedures (including review procedures) with respect to any matter, such procedures shall replace judicial procedures under State law, except that nothing in this subchapter shall be construed in any way to affect the right or power of a State court to pass on matters involving the constitution of that State.

937

26 USC r74oi^' 28 USC i et s'eq.

" (c) TRANSFERS TO STATES.— " (1) PROMPT TRANSFERS.—Any

amount collected under this subchapter which is apportioned to a qualified State individual income tax shall be promptly transferred to the State on the basis of estimates by the Secretary or his delegate. I n the case of amounts collected under chapter 24, the estimated amount due the State shall be transferred to the State not later than the close of the third business day after the amount is deposited in a Federal Reserve bank. I n the case of amounts collected pursuant to a return, a declaration of estimated tax, an amendment of such a declaration, or otherwise, the estimated amount due the State shall be transferred to the State not later than the close of the 30th day after the amount is received by the Secretary or his delegate. " (2) ADJUSTMENTS.—Not less often than once each fiscal year the difference between collections (adjusted for credits and refunds) made under this subchapter during the preceding fiscal year and the transfers to the States made on account of estimates of such collections shall be determined, and such difference shall be a charge against, or an addition to, the amounts otherwise payable.

" (d) SPECIAL RULES.— " (1) UNITED STATES TO REPRESENT STATE INTEREST.— " (A) GENERAL RULE.—In all administrative proceedings,

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and in all judicial proceedings (whether civil or criminal), relating to the administration and collection of a State qualified individual income tax the interests of the State imposing such tax shall be represented by the United States in the same manner in which the interests of the United States are represented in corresponding proceedings involving the taxes imposed by chapter 1. " (B) EXCEPTIONS.—Subparagraph (A) shall not apply to— "(i) proceedings in a State court involving the constitution of that State, and "(ii) proceedings involving the relationship between the United States and the State. " (2) ALLOCATION OF O\':ERPAYMENTS AND UNDERPAYMENTS.—If

the combined amount collected in respect of a qualified State individual income tax for any period and the taxes imposed by chapter 1 for such period with respect to the income of any individual is greater or less than the combined amount required to be paid for such period, the collected amount shall be divided between the accounts for such taxes on the basis of the respective amounts required to be paid. " (3) FINALITY OF ADMINISTRATIVE DETERMINATIONS.—Adminis-

trative determinations of the Secretary or his delegate as to tax liabilities of, or refunds owing to, individuals with respect to qualified State individual income taxes shall not be reviewed by or enforced by any officer or employee of any State or political subdivision of a State.

26 USC 3401.

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