Page:United States Statutes at Large Volume 90 Part 1.djvu/320

 9 0 STAT. 270

PUBLIC LAW 9 4 - 2 4 1 — M A R. 24, 1976

national of the United States who is not a citizen), will file only one income tax return with respect to his income, in a manner similar to the provisions of Section 935 of Title 26, United States Code. " (c) Eeferences in the I n t e r n a l Revenue Code to G u a m will be deemed also to refer to the Northern Mariana Islands, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof or of this Covenant. Additional taxes "SECTION 602, The Government of the Northern Mariana Islands levied by Island may by local law impose such taxes, in addition to those imposed under government. Section 601, as it deems appropriate and provide for the rebate of any taxes received by it, except that the power of the Government of the Northern Mariana Islands to rebate collections of the local territorial income tax received by it will be limited to taxes on income derived from sources within the Northern M a r i a n a Islands. "SECTION 603. (a) The Northern Mariana Islands will not be included within the customs territory of the United States. " (b) The Government of the Northern INIariana Islands may, in a manner consistent with the international obligations of the United States, levy duties on goods imported into its territory from any area outside the customs territory of the United States and impose duties on exports from its territory. " (c) I m p o r t s from the Northern Mariana Islands into the customs territory of the United States will be subject to the same treatment as imports from Guam into the customs territory of the United States. " (d) The Government of the United States will seek to obtain from foreign countries favorable treatment for exports from the Northern Mariana Islands and will encourage other countries to consider the Northern M a r i a n a Islands a developing territory. "SECTION 604. (a) The Government of the United States may levy excise taxes on goods manufactured, sold or used or services rendered in the Northern INIariana Islands in the same manner and to the same extent as such taxes are applicable within Guam. " (b) The Government of the Northern Mariana Islands will have the authority to impose excise taxes upon goods manufactured, sold or used or services rendered within its territory or upon goods imported into its territory, provided that such excise taxes imposed on goods imported into its territory will be consistent with the international obligations of the United States. U.S. property "SECTION 605. Nothing in this Article will be deemed to authorize exclusion from the Government of the Northern Mariana Islands to impose any cuscustoms duties. toms duties on the property of the United States or on the personal property of military or civilian personnel of the United States Government or their dependents entering or leaving the Northern Mariana Islands pursuant to their contract of employment or orders assigning them to or from the Northern M a r i a n a Islands or to impose any taxes on the property, activities or instrumentalities of the United States which one of the several States could not impose; nor will any provision of this Article be deemed to affect the operation of the 50 USC app.501. Soldiers and Sailors Civil Relief Act of 1940, as amended, which will be applicable to the Northern M a r i a n a Islands as it is applicable to Guam. Northern "SECTION 606. (a) Not later than at the time this Covenant is Mariana Islands approved, that portion of the T r u s t T e r r i to r y Social Security RetireSocial Security ment F u n d attributable to the Northern Mariana Islands will be transRetirement Fund, ferred to the Treasury of the United States, to be held in t r u s t as a transfer to U.S. Treasury.

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