Page:United States Statutes at Large Volume 86.djvu/985

 86 STAT.]

PUBLIC L A W 9 2 - 5 1 2 - O C T. 20, 1972

after the date of the filing of the notice of the election that the State does not have a qualified State individual income tax (deteimined without regard to section 8Hi2(f)(1)). The provisions of this subchapter shall apply on and after the date (not earlier than the first .fanuary 1 which is more than H months after- the date of the notice) specified for this purpose in the agreement. "(b)

-943

^"'e, p. 938.

WITHDRAWAL.— "(1) BY NOTIFK ATION.—If

a State wishes to withdraw from the agreement, it shall notify the Secretary oi- his delegate of its intention to withdraw in such manner as the Secretary or his delegate may prescribe by regulations. The provisions of this subchapter (other than this section) shall not apply on oi- after the date specified for this purpose in the notification. Except as provided in regulations, the date so specified shall not be earlieithan the first January 1 which is moie than fi months after the date on which the Secretary or his delegate is so notified. "(2) By CHANGE IN STATE LAW.—Any change in State law which would (but for this subchapter) have the effect of causing a tax to cease to be a qualified State individual income tax shall be treated as an intention to withdraw from the agieement. Xotitication by the Secretary to the Governor- of such State that rhe change in State law will be treated as an intention to withdraw shall be made by the Secretary in such manner as the Secretary or his delegate shall by regulations prescribe. Such notification shall have the same effect as a notice under- paragraph (1) of an intention to withdraw from the agreement r-eceived on the effective date of the change in State law.

.a:* -i«" '^

" (c) TRANSITION YEARS.— "(1) SUBCHAPTER CEASES TO APPLY DURINCI TAXPAYER'S YEAR.—

If the provisions of this subchapter cease to apply on a day otherthan the last day of the taxpayer's taxable year, then amounts previously paid to the United States on account of the State's qualified individual income tax for that taxable year (whether paid by withholding, estimated tax, crexiit in lieu of refund, orotherwise) shall be treated as having been paid on account of the State's individual income tax law for that taxable year. 'Such amounts shall be transferred to the State as though the State had not withdraw-n from the agreement. Returns, applications, elections, and other forms previously filed with the Secretary or his tlelegate for that taxable year, which are thereafter requir-ed to be filed with the appropriate State official shall be treated as having been filed with the appropriate State official. " (2)

PREVENTION OF UNINTENDED HARDSHIPS OR BENEFITS.—Thei

State may by law pi-ovide for the transition to a qualified State individual income tax or from such a tax to the extent necessary to prevent double taxation or other unintended hardships, or to prevent unintended benefits, under State law. subsection shall be administered by the Secretary or- his delegate, by the State, or- jointly, to the exteait 2>r'OAided in regulations pre-scribed by the Secretary or- his delegate, " (d) JuDioiAL R E VI E W. —
 * '(8) ADMINISTRATION OF SUBSECTION.—The provisions of this

"(1) IN GENERAL.—Whenever under- tiiis section the Secretary or his delegate determines that a State does not have a qualified State individual income tax, such State may, within 60 days after* the Governor of the State has been notified of such action, file with the United States court of appeals for the circuit in which such State is located, or with the United States Court of Appeals for- the District of Columbia, a petition for it^view of such action.

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