The Informer
In Order for any State to tax income they must ask permission from the Federal Government. That permission can be found in Title 5 U.S.C. 5517, and 5520. These statutes are for State, County and City respectively. I will put these sections here so you can see why an agreement must be written and in the hands of the state before they are allowed to lay a tax on income.
Sec. 5517. - Withholding State income taxes
(a) When a State statute -
(1) provides for the collection of a tax either by imposing on employers generally the duty of withholding sums from the pay of employees and making returns of the sums to the State, or by granting to employers generally the authority to withhold sums from the pay of employees if any employee voluntarily elects to have such sums withheld; and
(2) imposes the duty or grants the authority to withhold generally with respect to the pay of employees who are residents of the State;
the Secretary of the Treasury, under regulations prescribed by the President, shall enter into an agreement with the State within 120 days of a request for agreement from the proper State official. The agreement shall provide that the head of each agency of the United States shall comply with the requirements of the State withholding statute in the case of employees of the agency who are subject to the tax and whose regular place of Federal employment is within the State with which the agreement is made. In the case of pay for service as a member of the armed forces, the preceding sentence shall be applied by substituting ''who are residents of the State with which the agreement is made'' for ''whose regular place of Federal employment is within the State with which the agreement is made''.
(b) This section does not give the consent of the United States to the application of a statute which imposes more burdensome requirements on the United States than on other employers, or which subjects the United States or its employees to a penalty or liability because of this section. An agency of the United States may not accept pay from a State for services performed in withholding State income taxes from the pay of the employees of the agency.
(c) For the purpose of this section, ''State'' means a State, territory, possession, or commonwealth of the United States.
(d) For the purpose of this section and sections 5516 and 5520, the terms ''serve as a member of the armed forces'' and ''service as a member of the Armed Forces'' include -
(1) participation in exercises or the performance of duty under section 502 of title 32, United States Code, by a member of the National Guard;
and
(2) participation in scheduled drills or training periods, or service on active duty for training, under section 10147 of title 10, United States Code, by a member of the Ready Reserve
Parallel authorities for 5 USC 5517 (from CFR) 31 C.F.R. 215
Sec. 5520. - Withholding of city or county income or employment taxes
(a) When a city or county ordinance -
(1) provides for the collection of a tax by imposing on employers generally the duty of withholding sums from the pay of employees and making returns of the sums to a designated city or county officer, department, or instrumentality; and
(2) imposes the duty to withhold generally on the payment of compensation earned within the jurisdiction of the city or county in the case of employees whose regular place of employment is within such jurisdiction;
the Secretary of the Treasury, under regulations prescribed by the President, shall enter into an agreement with the city or county within 120 days of a request for agreement by the proper city or county official. The agreement shall provide that the head of each agency of the United States shall comply with the requirements of the city or county ordinance in the case of any employee of the agency who is subject to the tax and
(i) whose regular place of Federal employment is within the jurisdiction of the city or county with which the agreement is made or
(ii) is a resident of such city or county. The agreement may not apply to pay for service as a member of the Armed Forces (other than service described in section 5517(d) of this title). The agreement may not permit withholding of a city or county tax from the pay of an employee who is not a resident of, or whose regular place of Federal employment is not within, the State in which that city or county is located unless the employee consents to the withholding.
(b) This section does not give the consent of the United States to the application of an ordinance which imposes more burdensome requirements on the United States than on other employers or which subjects the United States or its employees to a penalty or liability because of this section. An agency of the United States may not accept pay from a city or county for services performed in withholding city or county income or employment taxes from the pay of employees of the agency.
(c) For the purpose of this section -
(1) ''city'' means any unit of general local government which -
(A) is classified as a municipality by the Bureau of the Census, or
(B) is a town or township which, in the determination of the Secretary of the Treasury -
(i) possesses powers and performs functions comparable to those
associated with municipalities,
(ii) is closely settled, and
(iii) contains within its boundaries no incorporated places, as defined by the Bureau of the Census, within the political boundaries of which 500 or more persons are regularly employed by all agencies of the Federal Government;
(2) ''county'' means any unit of local general government which is classified as a county by the Bureau of the Census and within the political boundaries of which 500 or more persons are regularly employed by all agencies of the Federal Government;
(3) ''ordinance'' means an ordinance, order, resolution, or similar instrument which is duly
adopted and approved by a city or county in accordance with the constitution and statutes of the
State in which it is located and which has the force of law within such city or county; and
(4) "'agency'' means -
(A) an Executive agency;
(B) the judicial branch; and
(C) the United States Postal Service
Parallel authority 31 CFR 215
Right from these you can see that the majority of people reading this are not those that are required to be liable for the income tax. The proof is in 31 CFR 215, which is rather large to place here. But the important points in 31 CFR are in the very beginning, which I will include here. There is another half way down. It would behoove the reader to go to the other sections on the government web page to see how they are totally working a fraud on the people of America when claiming we all owe an income tax when they cannot even supply the liability statute as what lies in the ATF section of 26 U.S.C... This is what the "Qualified Income Tax" as listed in 26 USC
6361 et sec. states, as well as Treasury Decision 7577 of January 22, 1979, Bull. No. 1979-4. You see when we found out about this the IRS pulled section 6361 as if it was repealed but it still exists as no repealing statute exists for it to be repealed. In the summary of the 6361 it states under General Rules;
This document provides final regulations relating to Federal collection and administration of qualifies State individual income taxes. Changes to the applicable tax law were made by the Federal-State Tax Collection Act of 1972 [Pub. L. 92-512, 1972-2 C.B. 684, 694] as amended by the Tax Reform Act of 1976 [Pub.L.94-455, 1973-3 C.B. (Vol.1)1] These regulations provide the States with guidance needed in determining whether to elect Federal collection and administration of their individual income taxes."
Title 31 -- Money and Finance: Treasury
Subtitle B -- Regulations Relating to Money and Finance
CHAPTER II -- FISCAL SERVICE, DEPARTMENT OF THE TREASURY
Part 215 -- Withholding of District of Columbia, State, city and county income or employment taxes by Federal agencies
215.1 Scope of part. [PDF]
215.2 Definitions. [PDF]
215.3 Relationship of Standard Agreement to existing agreements. [PDF]
215.4 Procedures for entering into a Standard Agreement. [PDF]
215.5 Procedures for an agreement other than a Standard Agreement. [PDF]
215.6 In general. [PDF]
215.7 Parties. [PDF]
215.8 Compliance by agencies. [PDF]
215.9 Withholding certificates. [PDF]
215.10 Change of legal residence by members of the Armed Forces. [PDF]
215.11 Agency withholding procedures. [PDF]
215.12 Miscellaneous provisions. [PDF]
215.13 Supersession, amendment and termination provisions. [PDF]
This is all you need to see that you may not qualify as being subject to a federal or state income tax. I will highlight that which is critical in understanding if you fit the definition of one liable.
Subpart A--General Information
Sec. 215.1 Scope of part.
This part relates to agreements between the Secretary of the Treasury and States (including the District of Columbia), cities or counties for withholding of State, city or county income or employment taxes from the compensation of civilian Federal employees, and for the
withholding of State income taxes from the compensation of members of the Armed Forces. Subpart A contains general information and definitions. Subpart B prescribes the procedures to be followed in entering into an agreement for the withholding of State, city or county income or employment taxes. Subpart C is the Standard Agreement which the Secretary will enter into with any State, city or county which qualifies to have tax withheld. Requests for deviations from this
Standard Agreement will be agreed to by the Secretary only if the State, city or county's unique circumstances require it.
Sec. 215.2 Definitions.
As used in this part:
(a) Agency means each of the executive agencies and military
departments (as defined in 5 U.S.C. 105 and 102, respectively) and the United States Postal Service; and in addition, for city or county withholding purposes only, all elements of the judicial branch.
(b) City means any unit of general local government.
(1) Which:
(A) Is classified as a municipality by the United States Bureau of the Census, or
(B) Is a town or township which, in the determination of the Secretary of the Treasury,
(i) Possesses powers and performs functions comparable to those associated with municipalities,
(ii) Is closely settled, and
(iii) Contains within its boundaries no incorporated places as defined by the United States Bureau of the Census; and
(2) Within the political boundaries of which five hundred or more persons are regularly employed by all agencies of the Federal Government.
(c) City income or employment taxes means any form of tax for which, under a city ordinance:
(1) Collection is provided by imposing on employers generally the duty of withholding sums from the pay of employees and making returns of the sums to a designated city officer, department, or instrumentality; and
(2) The duty to withhold generally is imposed on the payment of compensation earned within the jurisdiction of the city in the case of employees whose regular place of employment is within such jurisdiction. Whether the tax is described as an income, wage, payroll, earnings,
occupational license, or otherwise, is immaterial.
(d) Compensation as applied to employees of an agency and members of the Armed Forces means wages as defined in 26 U.S.C. 3401(a) and regulations issued thereunder.
(e) County means any unit of local general Government which is classified as a county by the Bureau of the Census and within the political boundaries of which 500 or more persons are regularly employed by all agencies of the Federal Government.
(f) County income or employment taxes means any form of tax for which, under a county ordinance:
(1) Collection is provided by imposing on employers generally the duty of withholding sums from the pay of employees and making returns of the sums to a designated county officer, department, or instrumentality; and
(2) The duty to withhold generally is imposed on the payment of compensation earned within the jurisdiction of the country in the case of employees whose regular place of employment is within such jurisdiction. Whether the tax is described as an income, wage, payroll, earnings, occupational license, or otherwise, is immaterial.
(g) District of Columbia income tax means the income tax imposed under 47 District of Columbia Code, chapter 15, subchapter II.
(h)(1) Employees for the purpose of State income tax withholding, means all employees of an agency, other than members of the armed forces. For city and county income or employment tax withholding, it means:
(i) Employees of an agency;
(ii) Members of the National Guard, participating in exercises or
performing duty under 32 U.S.C. 502; or
(iii) Members of the Ready Reserve, participating in scheduled
drills or training periods, or serving on active duty for training under 10 U.S.C. 270(a).
The term does not include retired personnel, pensioners, annuitants, or similar beneficiaries of the Federal Government, who are not performing active civilian service or persons receiving remuneration for services on a contract-fee basis.
(2) Employees for purposes of District of Columbia income tax withholding, means employees as defined in 47 District of Columbia Code 1551c(z).
(i) Members of the Armed Forces means all individuals in active duty status (as defined in 10 U.S.C. 101(22)) in regular and reserve components of the Army, Navy, Air Force, Marine Corps, and Coast Guard, including members of the National Guard while participating in exercises
or performing duty under 32 U.S.C. 502, and members of the Ready Reserve while participating in scheduled drills or training periods or serving on active duty for training under 10 U.S.C. 270(a).
(j) Ordinance means an ordinance, order, resolution, or similar instrument which is duly adopted and approved by a city or county in accordance with the constitution and statutes of the state in which it is located and which has the force of law within such city or county.
(k) Regular place of Federal employment means the official duty station, or other place, where an employee actually and normally (i.e., other than in a travel or temporary duty status) performs services, irrespective of residence.
(l) Secretary means Secretary of the Treasury and Fiscal Assistant Secretary or his designee.
(m) State means a State of the United States or the District of Columbia, unless otherwise specified.
(n) State income tax means any form of tax for which, under a State status:
(1) Collection is provided, either by imposing on employers generally the duty of withholding sums from the compensation of employees and making returns of such sums to the State or by granting to employers generally the authority to withhold sums from the compensation of employees, if any employee voluntarily elects to have such sums withheld; and
(2) The duty to withhold generally is imposed, or the authority to withhold generally is granted, with respect to the compensation of employees who are residents of such State.
[42 FR 33731, July 1, 1977, as amended at 55 FR 3590, Feb. 2, 1990; 55
FR 7494, Mar. 2, 1990]
TITLE 31--MONEY AND FINANCE: TREASURY
CHAPTER II--FISCAL SERVICE, DEPARTMENT OF THE TREASURY
PART 215--WITHHOLDING OF DISTRICT OF COLUMBIA, STATE, CITY AND COUNTY INCOME OR EMPLOYMENT TAXES BY FEDERAL AGENCIES--Table of Contents
Subpart C--Standard Agreement
Sec. 215.9 Withholding certificates.
Each agency may require employees or members of the Armed Forces under its jurisdiction to complete a withholding certificate in order to calculate the amount to be withheld. The agency shall use the withholding certificate which the State, city or county has prescribed.
Where the State, city or county has not prescribed a certificate, the agency may use a certificate approved by the Department of the Treasury. The agency may rely on the information in the certificate. Copies of completed certificates shall be provided to the taxing authority by agencies upon request.
Dear reader, have you yet seen any mention of the private sector employer or their employees mentioned that is subject to all these statutes and regulations for them to tax your pay, whether state or federal?
Now as to the question, can the state garnish your pay is answered here in Title 5. The answer has to be no, even when reading the last two sections of the above 5520 (a) (n) (1) and (2), when reading this section especially since the above does not state a private sector employee or employer. Remember the term "agency" and ask yourself the question , Is my employer an "agency" by definition in 31 C.F.R. 215?
Sec. 5520a. - Garnishment of pay
(a) For purposes of this section -
(1) ''agency'' means each agency of the Federal Government, including
(A) an executive agency, except for the General Accounting Office;
(B) the United States Postal Service and the Postal Rate Commission;
(C) any agency of the judicial branch of the Government; and
(D) any agency of the legislative branch of the Government, including the General Accounting Office, each office of a Member of Congress, a committee of the Congress, or other office of the Congress;
(2) ''employee'' means an employee of an agency (including a Member of Congress as defined under section 2106);
(3) ''legal process'' means any writ, order, summons, or other similar process in the nature of garnishment, that -
(A) is issued by a court of competent jurisdiction within any State, territory, or possession of the United States, or an authorized official pursuant to an order of such a court or pursuant to State or local law; and
(B) orders the employing agency of such employee to withhold an amount from the pay of such employee, and make a payment of such withholding to another person, for a specifically described satisfaction of a legal debt of the employee, or recovery of attorney's fees, interest, or court costs; and
(4) ''pay'' means -
(A) basic pay, premium pay paid under subchapter V, any payment received under subchapter VI, VII, or VIII, severance and back pay paid under subchapter IX, sick pay, incentive pay, and any other compensation paid or payable for personal services, whether such compensation is denominated as wages, salary, commission, bonus pay or otherwise; and
(B) does not include awards for making suggestions.
(b) Subject to the provisions of this section and the provisions of section 303 of the Consumer Credit Protection Act (15 U.S.C. 1673) pay from an agency to an employee is subject to legal process in the same manner and to the same extent as if the agency were a private person.
(c) (1) Service of legal process to which an agency is subject under this section may be accomplished by certified or registered mail, return receipt requested, or by personal service, upon -
(A) the appropriate agent designated for receipt of such service of process pursuant to the regulations issued under this section; or
(B) the head of such agency, if no agent has been so designated.
(2) Such legal process shall be accompanied by sufficient information to permit prompt identification of the employee and the payments involved.
(d) Whenever any person, who is designated by law or regulation to accept service of process to which an agency is subject under this section, is effectively served with any such process or with interrogatories, such person shall respond thereto within thirty days (or within such longer period as may be prescribed by applicable State law) after the date effective service thereof is made, and shall, as soon as possible but not later than fifteen days after the date effective service is made, send written notice that such process has been so served (together with a copy thereof) to the affected employee at his or her duty station or last-known home address.
(e) No employee whose duties include responding to interrogatories pursuant to requirements imposed by this section shall be subject to any disciplinary action or civil or criminal liability or penalty for, or on account of, any disclosure of information made by such employee in connection
with the carrying out of any of such employee's duties which pertain directly or indirectly to the answering of any such interrogatory.
(f) Agencies affected by legal process under this section shall not be required to vary their normal pay and disbursement cycles in order to comply with any such legal process.
(g) Neither the United States, an agency, nor any disbursing officer shall be liable with respect to any payment made from payments due or payable to an employee pursuant to legal process regular on its face, provided such payment is made in accordance with this section and the regulations issued to carry out this section. In determining the amount of any payment due from, or payable by, an agency to an employee, there shall be excluded those amounts which would be excluded under section 462(g) of the Social Security Act (42 U.S.C. 662(g)).
(h)
(1) Subject to the provisions of paragraph (2), if an agency is served under this section with more than one legal process with respect to the same payments due or payable to an employee, then such payments shall be available, subject to section 303 of the Consumer Credit Protection Act (15 U.S.C. 1673), to satisfy such processes in priority based on the time of service, with any such process being satisfied out of such amounts as remain after satisfaction of all such processes which have been previously served.
(2) A legal process to which an agency is subject under section 459 of the Social Security Act (42 U.S.C. 659) for the enforcement of the employee's legal obligation to provide child support or make alimony payments, shall have priority over any legal process to which an agency is subject under this section.
(i) The provisions of this section shall not modify or supersede the provisions of section 459 of the Social Security Act (42 U.S.C. 659) concerning legal process brought for the enforcement of an individual's legal obligations to provide child support or make alimony payments.
(j)
(1) Regulations implementing the provisions of this section shall be promulgated -
- (A) by the President or his designee for each executive agency, except with regard to employees of the United States Postal Service, the President or, at his discretion, the Postmaster General shall promulgate such regulations;
(B) jointly by the President pro tempore of the Senate and the Speaker of the House of Representatives, or their designee, for the legislative branch of the Government; and
(C) by the Chief Justice of the United States or his designee for the judicial branch of the Government.
(2) Such regulations shall provide that an agency's administrative costs in executing a garnishment action may be added to the garnishment, and that the agency may retain costs recovered as offsetting collections.
(k)
(1) No later than 180 days after the date of the enactment of this Act, the Secretaries of the Executive departments concerned shall promulgate regulations to carry out the purposes of this section with regard to members of the uniformed services.
(2) Such regulations shall include provisions for -
(A) the involuntary allotment of the pay of a member of the uniformed services for indebtedness owed a third party as determined by the final judgment of a court of competent
jurisdiction, and as further determined by competent military or executive authority, as appropriate, to be in compliance with the procedural requirements of the Soldiers' and Sailors' Civil Relief Act of 1940 (50 App. U.S.C. 501 et seq.); and
(B) consideration for the absence of a member of the uniformed service from an appearance in a judicial proceeding resulting from the exigencies of military duty.
(3) The Secretaries of the Executive departments concerned shall promulgate regulations under this subsection that are, as far as practicable, uniform for all of the uniformed services. The Secretary of Defense shall consult with the Secretary of Transportation with regard to the promulgation of such regulations that might affect members of the Coast Guard when the Coast Guard is operating as a service in the Navy
Now here are the parallel authorities for 5520(a)
5 CFR part 582
32 CFR part 112
32 CFR part 113
39 CFR part 491
So let us look at one to see if your pay can be garnished by the state.
Title 5 -- Administrative Personnel
CHAPTER I -- OFFICE OF PERSONNEL MANAGEMENT
Part 582 -- Commercial garnishment of Federal employees' pay
Does this mention that your pay can be garnished? Only if you are an employee of a "AGENCY." To further clarify you are not to be subject to any garnishment for income tax is found in the notes of the 5520(a) section
EX. ORD. NO. 12897. GARNISHMENT OF FEDERAL EMPLOYEES' PAY
Ex. Ord. No. 12897, Feb. 3, 1994, 59 F.R. 5517, provided:
By the authority vested in me as President by the Constitution and the laws of the United States of America, including section 5520a(j)(1)(A) of title 5, United States Code, as added by section 9 of Public Law 103-94, it is hereby ordered as follows:
Section 1. The Office of Personnel Management, in consultation with the Attorney General, is designated to promulgate regulations for the implementation of section 5520a of title 5, United States Code, with respect to civilian employees and agencies in the executive branch, except as provided in section 2 of this order.
Sec. 2. The Postmaster General is designated to promulgate regulations for the implementation of section 5520a of title 5, United States Code, with respect to employees of the United States Postal Service. William J. Clinton
Now with all this background in mind you can see that you first have to be liable for a federal income tax before a State can require you to pay a State income tax. That is why the Congress cannot answer the people that placed the question as to what makes the common man in the states liable for an income tax. There are no such liability statutes for a personal income tax as shown here.
I will take one State's income tax agreement, which is well over 50 pages, to show what all States have to have in order to begin to have any right to lay a tax on income upon certain people that are not necessarily you. If a State says they have no Tax Agreement they are either lying or do not want to be caught in their R.I.C.O. action towards all people in the state that are not an "agency" employee and their employers are not defined as an "Agency" subject to an income tax withholding.
New Jersey had a tax agreement long before they instituted their income tax scam in 1976 and the Tax Agreement shows that to be. When reading the Agreement you will note many pages carrying the same page number. That is because within the Agreement are addendums and other agreements that have to have their own page 1, 2 , 3 etc., etc. The previous agreement concerned ATF type taxes, motor fuel taxes, etc. The list is extensive and with the new Tax Agreement now includes personal income tax since the State had to make a new Agreement to institute a personal income tax on "AGENCY" employees.
Many people have asked their states for the Tax Agreement only to be turned away by the state people saying they don't know what the party is asking or they say they don't have one. Now all of you reading this know it is a lie and they are covering up the fact that when one gets this Tax Agreement the scam will be uncovered, especially when the people start digging into what I am presenting here. The State of North Carolina is in the category of play dumb mode, but in the State of North Carolina instructions to fill out a NC1040 Form, it clearly states that you are to fill out a NC 1040 on the determination that you are liable for a federal tax and if you don't have to file a federal tax than fill out a NC 1040 as if you did have to file a federal 1040. Now I ask you, how much double speak can one take from government that is out to rob you of your non taxable pay? How can you fill out a NC 1040 when you have no federal tax liability to go by to fill out a NC 1040? It's the same as saying, fill up this milk jug as if you had the milk to fill it and if you don't you will be prosecuted..
You will note in the Tax Agreement document of New Jersey the Agreement tells the State to rely on the IR Code sections listed and in the federal government manuals that are included in the Tax Agreement they tell the State exactly what is to be written in the letter to the taxpayer when they notify him of a tax due. With this in mind I want you to note these pages in the IRS manual supplied to each state, they are page 1272-381, 382. Then page 1272-386 showing gift tax is under a BMF not an IMF. Pages 1272-395, 395 shows the letter IRS tells the State you should receive when you don't do some things they say you should, like not filling up the milk jug when you have no milk. . And finally Exhibit (33) 00-3 showing all the States having a tax agreement and what federal codes apply. What it particularly interesting, that many of us already know, is look what state has the Department of Treasury listed. Is it where everyone thinks it is in D.C.? Now I refer you to 27CFR part 250.11. This just so happens to be the regulation for 26 USC "Collection Authority," as cited in 68 A Stat. 775 and 70 Stat 391 and found in T.C. ATF-48 Federal Register 13551, Mar. 31, 1978 as required by Title 1 Code of Federal Regulations Subpart B section 21.40 and 21.41.
It is well known by the true researches in America that 80 percent of the American men and women do not have a tax liability and neither the Congress nor the Private Internal Revenue Service will provide that which cannot exist. They would be bending over backwards to give it to you if there was one that affects the common man and woman living in the areas called North Carolina, New York, California, etc., etc.. Now I did not say State of North Carolina, New York, or California for a reason, which is too complicated to go into as this for Tax Agreements Only.
There are no statutes written by Congress that imposes a tax liability for the private man or woman and that is why no State can write a statute that imposes a liability either. The proof is in the State of North Carolina tax instructions that says the federal liability determines state liability. Absent this federal liability, the State personnel are involved in one gigantic R.I.C.O. action against the people in conspiracy with the Internal Revenue Service..
So with that I now present the State Tax Agreement that all States are mandated to have to implement their income tax scam.
The Informer July 2003
AGREEMENT
ON
COORDINATION OF TAX ADMINISTRATION
BETWEEN
THE STATE OF NEW JERSEY
AND
THE INTERNAL REVENUE SERVICE
AGREEMENT ON COORDINATION OF TAX ADMINISTRATION
In the interest of extending mutual benefits to be derived
from the coordination of tax administration by the State of
New Jersey and the Internal Revenue Service. U. S. Department of
the Treasury, the following agreement is entered into for
the exchange of tax information and the carrying out of joint
arrangements to improve the enforcement of the tax laws of
their respective jurisdictions.
(1) Establishment of Mutually Agreeable Programs - The
Director, Division of Taxation for the Department of the
Treasury of the State of New Jersey. and theDistrict Director
of Internal, Revenue, Newark. New Jersey will establish
mutually agreeable programs to exchange information on a
reciprocal basis in order to secure returns, improve enforce-
ment, efforts, determine tax liability, and effect col1ections
of. taxes from persons subject to tax under either jurisdiction.
(2) Consideration of Differences in State and Federal
Tax Structures - It is recognized that differences
in tax structures and rates, statutory authority regulations,
admistrative procedures, and available enforcement resources
must be given appropriate consideration in determining the
extent to which the State and the Internal Revenue Service
can reasonably be expected to undertake to provide information
OFFICIAL USE ONLY
- 2 -
and assistance and evaluating the benefits to be derived there-
from.
( 3) Basis for Instituting Actions - This agreement pro-
vides the general basis for achieving the objectives desired
in the coordination of tax administration and the nature of the
actions to be taken in accordance with these objectives. The
actions included in the categories referred to in the attach-
ment to this agreement, if not already in effect, will be
initiated at the earliest practicable date.
(4) Additional Aspects of Coordination - The State
officers and the District Director will consider additional
aspects of coordination and make such recommendations to the
parties to this agreement respecting any substantial changes
in the attachment as may from time to time appear desirable.
If either party to this agreement determines that modification
or supplementation would be in the interest of improved mutual
exchange or coordination he will advise the other party of
the desired change and, within a reasonable period, arrange-
ments will be made to amend or revise the agreement on a
mutually satisfactory basis.
(5) Changes in the Attachment Not of a Substantial
Nature - Changes not of a substantial nature in the
OFFICIAL USE ONLY
- 3 -
provisions of the attachment to this agreement may be made by
mutual consent of the State officers and the District Director.
Whenever either the State or the Federal officials are of the
opinion that highe rauthority should be consulted before under-
taking such changes, they will consult such authority and there-
after inform the other officials of the result of the consultation.
APPROVED:
Governor of New Jersey Commissioner of Internal Revenue
Signed at Trenton, New Jersey Signed at Washington, D.C.
(signature omitted) (signature omitted)
This 15th day of September, 1966 This 27th day of September, 1966
AGREEMENT ON COORDINATION OF TAX ADMINISTRATI0N
The State of New Jersey and the United States
Internal Revenue Service. U. S. Department of the Treasury
recognize the mutual benefits to be derived through
coordination of their tax administration program to
secure returns, determine tax liability, and effect collection of
taxes, and the parties (--updating and renewing their
agreement of September 27, 1966- -) do hereby agree to
continue cooperative programs already established and to
enter into additional arrangements designed to improve the
administration and enforcement of the tax laws of their
respective jurisdictions. With these objectives, officials of
the State, acting under authority vested in or delegated to
them to administer State tax laws, and the District Director
and other appropriate officials of the Internal Revenue Service
will consult from time to time regarding their respective
enforcement facilities and problems, and will establish
mutually agreeable programs for the exchange of information
and assistance.
- 2 -
1. Basis for Instituting Actions - This agreement
provides the general basis for achieving the stated objectives
in the coordination of tax administration and the general nature
of the actions to be taken in accordance with these objectives.
Specific arrangements to achieve these objectives will be
initiated in a manner and at such time as is mutually agreeable
to the appropriate State and Internal Revenue Service officials.
They shall explore and adopt mutually acceptable techniques
and modes of exchange which will provide the most useful
data, at the least possible cost and with least possible
interruption to their respective operating routines. To this
end, they will seek to attain the maximum exchange of data
by electronic and mechanical means.
Modifications of or supplementations to this agreement
which are not of a substantial nature may be made by such
officials without consulting higher authority, but proposed
changes of a substantial nature will be referred to the Governor
and the Commissioner of Internal Revenue.
- 3 -
2. Inspection of Tax Returns - This agreement shall
constitute the requisite authorization for designated personnel
of the Internal Revenue Service to inspect all classes of State
tax returns.'This agreement shall also constitute the
requisite authorization for designated tax personnel of the
State to inspect income, estate, gift, excise and all other
classes of Federal tax returns (except returns relating to:
the tax on wagering, Chapter 35; the occupational tax on coin-
operated devices, Subchapter B of Chapter 36; and the tax on
machine guns and certain other firearms, Chapter 53) for
the purpose of administering State tax laws or for the purpose
of furnishing information to local tax officials for use in
administering local tax laws; this authorization shall continue
in effect until such time as the Commissioner of Internal
Revenue by written notice to the Governor provides that such
inspection will be permitted only on the basis of periodic
applications therefor. The inspection of Federal returns
pursuant to this authorization will be for the purpose of
administering the following State tax laws:
Title 54 of the Revised Statutes of New Jersey
- 4 -
As a prerequisite to inspection by State tax
personnel of Federal returns or receipt of related information,
the Governor agrees to furnish to the District Director of
Internal Revenue at Newark a list showing the names, official
titles, and if feasible the social security numbers, of all
State tax personnel designated by the Governor to inspect
Federal tax returns or receive related information. Such
list will note whether any State tax personnel so designated
are limited to the inspection of certain classes of Federal
tax returns or related information. Additions to and
deletions from the list will be furnished as they occur.
Likewise, information concerning Internal Revenue Service
personnel designated to inspect State tax returns or related
information shall be furnished to the State in the form and
manner requested by the State.
Before Federal tax return, or taxpayer name and
address, information may be furnished by State tax authorities
to tax officials of a political subdivision of the State for use
in administering the tax laws of such subdivision, the Governor
- 5-
will request authorization from the Conmmissioner of
Internal Revenue, stating the official title of the tax officials
who will receive the tax return information, indicating the
specific data to be furnished, and referring to the local tax
laws which such officials are charged with administering. In
this event, the State agrees to furnish to local tax officials
only such tax return data as is directly pertinent and
essential to the administration of the local tax laws, will
exercise diligence to assure that local tax officials take
appropriate steps to prevent unauthorized use or disclosure
of such information, and will maintain a list of the names of
the local tax officials to whom the information is furnished.
3. Delinquent Returns and Collection of Taxes
Under such arrangements as may be practicable and feasible,
the appropriate State and Internal Revenue Service officials
will furnish each other information which will assist in
locating the whereabouts sources of income, employers, or
real and personal property of persons whose tax accounts are
delinquent. Additionally, they will exchange lists of taxpayers
- 6 -
and other information relevant to the identification of persons
who have fai1ed to file tax returns.
4. Cooperative Audits and Audit Adjustments -
Within the framework of available enforcement resources, the
appropriate State and Internal Revenue Service officials will
develop cooperative return selection and examination programs
with the objective of minimum duplicate audit effort, increased
Federal and State audit coverage, minimum taxpayer contact
and optimum revenue results. They will furnish each other,
in accordance with mutually agreed schedules and routines,
information on audit adjustments mnde by their respective
offices, and such other information as will assist in determining
final tax liability.
5. Scope of Exchange - Other information relevant to
the administration of State and Federal taxes may be exchanged,
if feasible, under arrangements made by the appropriate State
and Federal tax officials. Such informtion may include, but
shall not be limited to, lists, magnetic tapes, transcripts or
abstracts pertaining to: (a) taxpayer identity and address, and
- 7 -
tax return and related data; (b) tax refunds and rebates; (c)
registrations of automobiles, trucks, tractors, and other
highway motor vehicles; (d) distributors and suppliers of
motor fuels and special fuels; (e) organizations exempt from
taxes under State or Federal law and revocation of exempt
status; (f) individuals, partnerships, and corporations engaged
in a specific type of business or profession; (g) incorporations
and dissolutions of corporations; (h) valuations and appraisals
of real or personal property; (i) inventories of lock boxes of
decedents; (j) employers, together with their addresses and
identification numbers; and (k) other data which the appropriate
State and Federal officials may deem to be useful in tax
administration.
6. Other Cooperative Activities - In addition to the
exchange of tax information. State and Internal Revenue Service
officials will, to the extent feasible, extend to each other
assistance in other tax administration matters.
This may include such activities as taxpayer assistance, stocking of
tax forms for the public, training of personnel, special
statistical studies and compilations of data, development and
improvement of tax administration systems and procedures,
- 8 -
and such other activities as may improve tax administration.
7. Limitations - Differences in tax structures and
rates, statutory authority, regulations, administrative pro-
cedures. and available resources must be given appropriate
consideration in determining the extent to which the State
and the Internal Revenue Service can undertake to provide
information and assistance to the other.
All tax information furnished pursuant to this
agreement, irrespective of the manner, form or mode, shall
be used solely for the purpose of tax administration and
shall not be made public or otherwise used except to the
extent and in the manner permitted by applicable laws, rules
or regulations.
Information genera1ly will not be furnished respect-
ing any case in which prosecution is pending or is under
consideration, but may be furnished after the criminal aspects
of a case have been finally disposed of, irrespective of the
method of disposition.
- 9 -
8. Officials to Contact for the Obtaining of
Information - Requests by the State for tax
return information in magnetic tape mode will be made to
the Commissioner of Internal Revenue, attention D:O.
Requests for physical inspection or copying of Federal tax
returns showing addresses within the State will be made to
the Director, Internal Revenue Service Center. 11601
Roosevelt Boulevard, Philadelphia, Pennsy]vania, 19155;
requests for audit abstracts and reports pertaining to such
returns will be made to the District Director at Newark;
for tax returns showing addresses outside the State, the
requests will be made to the Commissioner of Internal
Revenue, attention CP:C:D. Requests by Internal Revenue
Service personnel for inspection or copying of State tax
returns and related documents will he made to such State
officials as the Governor or his delegate shall designate.
9. Protecting the Confidentiality of Tax Returns -
The Governor hereby designates the Director of Taxation to
be responsible for maintaining the safeguards necessary to
- 10 -
preserve the Confidentiality of Federal l tax return information
in the hands of State, and if applicable local, tax authorities,
and for maintaining the list of local tax officials to whom
information is furnished.
The appropriate State and Internal Revenue Service
officials shall take all steps necessary to safeguard the
storage and handling of tax return data exchanged under this
agreement -- whether in hard copy, photocopy, magnetic tape
or other form. All personnel having access to tax returns
or tax return data in any form shall be reminded in writing
of the criminal penalties for any unauthorized disclosure of
tax returns or data therefrom..
APPROVED:
(signature omitted) (signature omitted)
Governor of the Commissioner of
State of New Jersey Internal Revenue
Signed. at Trenton, New jersey Signed at Washington, D. C.
this 6th day of Nov., 1970 this 30th day of November, 1970
AGREEMENT ON COORDINATION OF TAX ADMINISTRATION
Section 1. Introduction
1.1 The Agency and IRS recognize the mutual benefits to be derived
through coordination of their tax administration programs to secure
returns, determine tax liability, and effect collection to taxes; and
the parties do hereby agree to continue, to the extent permitted by law,
the cooperative programs already established and to enter into additional
arrangements designed to improve the administration and enforcement of
tax laws to their respective jurisdictions. Officials of the Agency,
acting under authority vested in or delegated to them to administer
State tax laws, and the appropriate officials of IRS will consult from
time to time regarding their respective enforcement efforts and will
establish mutually agreeable programs for the exchange of information
and assistance.
1.2 This agreement provides the general basis for achieving
coordination of Federal and State tax administration. Specific arrange-
ments will be initiated in a manner and at such time as are mutually
agreeable to Agency and IRS officials. They shall explore and adopt
mutually acceptable techniques and modes of exchange which will be most
beneficial to improved tax administration with the least possible inter-
ruption of their respective operating routines and with strict adherence
to laws, regulations, and rules for protecting the confidentiality of
returns and return information.
Section 2. Definitions
For purposes of this agreement, the following definitions shall
apply:
2.1 Agency. The term "Agency" means Division of Taxation____________
(Name of State agency,
of the Department of the Treasury_______________________________________
body, or commission)
2.2 The term "IRS" means the Internal Revenue Service,
U. S. Department ot the Treasury.
2.3 State. The term "State" means the ___________ State of_______________________
(Name of State,
- New Jersey ____________________________________________________________
Commonwealth, etc.)
2.4 Agency Representive. The term "Agency Representative"
means an Agency officer or employee designated in writing by the head
of the Agency as an individual who is to inspect or receive Federal
returns or Federal return information on behalf of the Agency as provided
by section 6103(d) of the Code, but only so long as the duties and
employment or such officer or employee require access to Federal returns
and Federal return information for purposes or State tax administration.
2.5 Federal Return. The term "Federal return" means any tax or
information return, declaration of estimated tax, or claim for refund
required by, or provided for or permitted under, the provisions of the
Code which is filed with the IRS by, on behalf of, or with respect to
any person, and any amendment or supplement thereto, including supporting
schedules, attachments, or lists which are supplemental to, or part of,
the return so filed.
- 3 -
2.6 Federal Return Information. The term "Federal return
information" means -----
(a) a taxpayer's identity, the nature, source, or amount of
his income, payments, receipts, deductions, exemptions,
credits, assets, liabilities, net worth, tax liability,
tax withheld, deficiencies, overassessments, or tax pay-
ments, whether the taxpayer's Federal return was, is being,
or will be examined or subject to other investigation or
processing, or any other data, received by, recorded by,
prepared by, furnished to, or collected by IRS with
respect to a Federal return or with respect to the
determination of the existence, or possible existence,
of liability (or the amount thereof) of any person under
the Code for any tax, penalty, interest, fine, forfeiture,
or other imposition, or offense; and
(b) any part of any written determination or any background
file document relating to such written determination (as
such terms are defined in section 6110(b) of the Code)
which is not open to public inspection under section 6110
of the Code.
2.7 State Return. The term "State return" means any tax or
information return, declaration of estimated tax, or claim for refund
required by, or provided for or permitted under, the provisions of the
- 4 -
internal revenue laws, or related statutes, of the State, and any
amendment or supplement thereto, including supporting schedules,
attachments, or lists which are supplemental to, or part of, the
return so filed.
2.8 State Return Information. The term "State return infor-
mation" means a taxpayer's identity, the nature, source, or amount of
his income, payments, receipts, deductions, exemptions, credits, assets,
liabilities, net worth, tax liability, tax withheld, deficiencies, over-
assessments, or tax payments, whether the taxpayer's State return was,
is being, or will be examined or subject to other investigation or
processing, or any other data, received by, recorded by, prepared by,
furnished to, or collected by the Agency with respect to a State return
or with respect to the determination of the existence, or possible
existence, or liability (or the amount thereof) of any person under
the internal revenue laws, or related statutes, of the State for any
tax, penalty, interest, fine, forfeiture, or other imposition, or
offense.
2.9 Inspection. The term "inspection" means any examination or
a return or return information.
2.10 Disclosure. The tern "disclosure" means the making known to
any person in any manner whatever a return or return information.
2.11 State Tax Administration. The term "State tax administration"
(a) means --
- 5 -
(i) the administration, management, conduct, direction,
and supervision of the execution and application of the
revenue laws, or related statutes of the State, and
(ii) the development and formulation or State tax policy
relating to existing or proposed internal revenue laws, or
related statutes, of the State, and
(b) includes assessment, collection, enforcement, litigation,
and statistical gathering functions under such laws or
statutes.
2.12 Code. The tem "Code" means the Internal Revenue Code of
1954, as amended.
Section 3. Disclosure of Federal Returns and Federal Return Information____________________________
3.1 Under the laws of the state, the Agency is charged with the
responsibility tor the administration of taxes imposed on ____________________________________________
(specify)
___________________________________________________________________________________________________ SEE SEE ATTACHED LIST
_______________________________________________________________________________________
_______________________________________________________________________________________
_______________________________________________________________________________________
_______________________________________________________________________________________
Federal returns and Federal return information (whether originals, paper
copy, photocopy, microfilm, magnetic tape, or any other form) received
AGREEMENT ON COORDINATION OF TAX ADMINISTRATION
Section 3. Disclosure of Federal Returns and Federal Return Information
3.1 Under the laws of the State, the Agency is charged with
the responsibility for the administration of taxes imposed on:
Alcoholic-Beverage Tax | 54:41-1 et seq. |
Business Personal Property Tax | 54:9-1 et seg. |
Business Personal Property Tax | 54:11A-l et seq. |
Capital Gains & Other Unearned Income Tax | 54:8B-l et seq. |
Cigarette Tax |
54:40A-1 et seq |
Corporation Business Tax (Net Income & Net Worth) |
54:10A-1 et seq. |
Corporation Income Tax | 54:10E-1 et seq. |
Emergency Transportation Tax | 54:8A-1 et seq. |
Financial Business Tax | 54:10B-1 et seq. |
Insurance Premium Tax | 54:16-1 et seq. |
54:16A-1 et seq. | |
54:18A-1 et seq. | |
54:18A-1 et.seq. | |
& 54:17-4 et seq. | |
Local Property Tax | 54:4-1 et seq. |
Motor Fuels Tax | 54:39-1 et seq. |
Public Utility Tax: | |
Public Utility Excise Tax | 54:30A-16 et seq. |
Public Utility Franchise Tax | 54:30A-18 et seq. |
Public Utility Gross Receipts Tax | 54:30A-49 et seq. |
Railroad Franchise Tax | 54:29A-1 et seq. |
Railroad Property Tax | 54:29A-1 et seq. |
Realty Transfer Fee Tax | 46:15-5 et seq. |
Retail Gross Receipts Tax | 54:11C-1 et seq. |
Sales & Use Tax | 5432B-1 et seq. |
Savings Institution Tax | 54:10D-1 et seq. |
Transfer Inheritance Tax: | |
Transfer Inheritance Tax | 54:33-1 et seq. |
Estate Tax | 54:38-1 et seq. |
Transportation Benefits Tax | 54:8A-58 et seq. |
Unincorporated Business Tax | 54:11B-1 et seq. |
Gross Income Tax | 54:A1-1 et seq. |
-6-
pursuant to this agreement will be used for the purpose of, and only
to the extent necessary in, State tax administration.
3.2 This agreement constitutes the requisite authorization
pursuant to section 6l03(d) of the Code for IRS to disclose to, and
permit inspection by, an Agency Representative of Federal returns and
Federal return information relating to taxes imposed by chapter(s)
1, 2, 6, 11, 12, 21, 23, 24, 44, 51, 52, and Subchapter_____________________
____D of 36 of the Code.
3:3. Upon the occurrence of any change in employment, duties, or
other relevant matters affecting an Agency Representative's right of
access to Federal returns and Federal return information or status as
Agency Representative, the head of the Agency shall promptly advise IRS
in writing that such individual is no longer an Agency Representative.
3.4 An Agency Representative to whom a Federal return ot a tax-
payer or Federal return information relating to a taxpayer has been
disclosed as provided by section 6103(d) of the Code and paragraph 3.2
ot this agreement may thereafter disclose such return or return infor-
mation:
(a) to another employee or the Agency for the purpose of,
and only to the extent necessary in, the administration
of the State tax laws for which the Agency is responsible;
(b) to another officer or employee of the State to whom such
disclosure is necessary in connection with processing,
storage, and transmission of such returns and return
- 14 -
Section 1. Limitations
7.1 Subject to manpower and time considerations, IRS may in its
discretion prepare and furnish to the Agency, upon written request by
the head or the Agency, special tabulations or compilations of Federal
returns or Federal return information to which the Agency is granted
access pursuant to section 6103(d) of the Code and the terms of this
agreement.
7.2 Pursuant to the provisions of section 6l03(p)(2) of the Code,
IRS may charge the Agency a reasonable fee for furnishing Federal
returns and Federal return information under the terms of this agreement.
7.3 Under no circumstances shall the Agency permit any Federal
return or Federal return information to be inspected by or disclosed
to, an individual who is the chief executive officer of the State or any
person other than one described in section 3 of this agreement.
7.4 Notwithstanding any other provision of this agreement, IRS
shall not disclose or make known in any manner whatever to any person
described in section 3 of this agreement--
(a) any original, copy, or abstract of any return, payment
or registration made pusuant to chapter 35 of the Code
(relating to taxes on wagering);
(b) any record required for making any such return, payment,
or registration made or required pursuant to chapter 35,
which IRS is permitted by the taxpayer to examine or
which is produced pursuant to section 7602, of the Code
(relating to the examination or books and witnesses); or
- 15 -
(c) any information obtained by the exploitation of any such
return, payment, registration, or record made or required
pursuant to chapter 35.
7.5 Notwithstanding any other provision of this agreement, IRS
shall not disclose or make known in any manner to any person described
in section 3 of this agreement information which was obtained pursuant
to a tax convention between the United States and a foreign government.
Section 8. Officials to Contact tor Obtaining Information
8.1 Requests by the Agency for Federal return information in
magnetic tape mode should be made to the Commissioner of Internal
Revenue, Attention ACTS:A. Requests for physical inspection or copying
of Federal returns showing addresses within the State should be made to
the Director, Internal Revenue Service Center, Holtsville,__________________
(address)
New York 11799 (Brookhaven Services Center);___________________;
and requests for inspection and copying of audit abstracts and reports
pertaining to such returns should be made to the District Director(s) at
Newark, New Jersey_______________________________________, who will
be responsible for making the proper arrangements for such inspection.
8.2 Requests by the head of the Agency for Federal returns of tax-
payers or Federal return information relating to taxpayers showing
addresses outside the State should be made to the appropriate District
Director.
8.3 Requests by authorized officers and employees of the IRS for
inspection or copying of State returns and State return information
- 10-
should be made to Director, New Jersey Division of Taxation____________________
( title of agency official)
Section 9.1 Termination of Modification of Agreement
9.1 The provisions of this agreement are subject to the provisions
of the Code and implementing regulations and published procedures and to
the provisions of State statutes and regulations, and this agreement
may be terminated or modified at the discretion or IRS or the Agency
on account or changes in Federal or State statutes and regulations or
whenever in the administration or Federal or State tax laws that action
seems appropriate.
9.2 Any unauthorized use or disclosure or Federal returns or
Federal return information furnished pursuant to this agreement, or
inadequate procedures for safeguarding the confidentiality of such
returns or return information, also constitutes grounds for termination
ot this agreement and the exchange of information thereunder, subject to
the rights of administrative appeal as provided by regulations prescribed
by section 6103(p)(7) of the Code.
9.3 Notwithstanding any other provision of this agreement, no
Federal return or Federal return information shall be disclosed after
December 31, 1978, by IRS to any person described in section 3 of this
agreement it the requirements of section 6103(p)(8) or the Code are not
met.
- 17 -
APPROVED:
__________________________________________ | ______________________________________________ |
(signature omitted) | Commissioner Of Internal Revenue (signature omitted) |
Acting Commissioner of Labor & Industry | |
(title of agency official) | |
Signed at Trenton | Signed at Washington, D. C., this |
this 9th day of May, 1977 | 3 day of August, 1977 |
* * * * | * * * * |
APPROVED, on behalf of the | It is my opinion that under |
__________________________________________ | applicable law of the State |
(official name of the State) | (Official name) |
of New Jersey , the | |
__________________________________________ | Attorney General |
__________________________________________ | (title of the agency official) |
[OR] | |
is duly empowered and authorized to | |
____________________________________________ | bind to the terms and conditions |
Governor | |
of this agreement all officers | |
Signed at _________________________________ | |
and employees of the State of | |
this _____________ day of ______________197_. | (oficial name) |
New Jersey , to whom | |
(of the state) | |
Federal returns and Federal return | |
information may be disclosed as | |
provided herein. | |
______________________________________ | |
Attorney General (signature omitted) | |
Signed at Trenton | |
this 9th day of May , 1977. | |
AMENDMENT
TO
AGREEMENT ON COORDINATION OF TAX ADMINISTRATION
Section 6.4 of the Agreement on Coordinaton of Tax Administration,
signed by the Commissioner of Internal Revenue on Feb. 22 , 1976, and
by the State Treasurer , on December 29 , 1976, and
(Title of agency official)
by the Attorney General of the State of
(Governor or Attorney General) (State or Commonwealth)
New Jersey is hereby amended to read as follows:
(Name of State)
6.4 Processing of Federal returns or Federal return
information received by the Agency from IRS in the form of
microfilms, photoimpressions, magnetic tapes, or other
format (including reformatting or reproduction, or conver-
sion to magnetic tapes, punch cards, or hard copy printout)
and transmission and storage of such Federal returns or
Federal return information by or on behalf of the Agency
shall be performed only by use of State owned or operated
computer or other facilities. In those cases where such
facilities used by the Agency are shared with other State
agencies, the Agency will assure that only those persons
described in section 3 of this agreement will have access
to Federal returns or Federal return information, that,
in the case of processing of Federal returns and Federal
return information, such processing is conducted under the
immediate supervision and control of Agency Representatives
or other authorized employees of the Agency, and that the
processing, transmission, or storage of Federal returns or
Federal return information by use of such shared facilities
is performed in a manner which meets the requirements of
section 6.1 of this agreement.
APPROVED:
_(signature omitted)________________ ____(signature omitted)_______________
(signature) Commissioner of Internal Revenue
State Treasurer
(title of ageny official)
Signed at Trenton, New Jersey Signed at Washington, D. C., this
this 24th day of April, 1977 1 day of June, 1977.
.
- 2 -
APPROVED, on behalf of the | It is my opinion that under applicable |
____________________________________________ | law of the State of New Jersey |
(official name of the State) | (official name of the State) |
____________________________________________ | ____________________________________, the |
____________________________________________ | State Treasurer ____ |
_____________________________________ | |
and its officers and employees: | |
is duly empowered and authorized to | |
[OR] | bind to the terms and conditions of |
amendment to the Agreement on | |
Coordination of Tax Administration | |
_____________________________________________ | all officers and employees of the |
Governor | __ State of New Jersey __________ |
(official name of the State) | |
Signed at _____________________________________ | to whom Federal returns and Federal |
this ______ day of ______________. 197_. | return information may be disclosed |
_______________________________________ | |
Attorney General | |
Signed at Trenton, New Jersey | |
this 27th day of April, 1977. |
MEMORANDUM
Date: Memorandum June 27,1983
to: Director, Disclosure and Security Division
National Office
attg: Michael Sincavage PM:S:DS:O:D
from: Disclosure Officer
Newark District Office
______________________________________________________________________________________
Subject: Implementation Agreements
Pursuant to your June 14,1983 request, find enclosed a
complete copy of our current agreement with the New Jersey
Division of Taxation.
Be advised that this is the only agreement with the
jurisdiction of the Newark District.
If you have any questions concerning this matter,
please contact our office at FTS # 341-2494.
Stephen D. Fedlam
GUIDELINES FOR IMPLEMENTATION OF THE
AGREEMENT ON COORDINATION OF TAX ADMINISTRATION
DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION NEW JERSY/
INTERNAL REVENUE SERVICE
I. General Purposes and Objectives
1) Under the authority of Section 6103(d) of the Internal
Revenue Code, as amended by the Tax Ref'orm Act of 1976, the
New Jersey Department of the Treasury, Division of Taxa-
tion (hereafter referred to as the Agency) and the
Commissioner of Internal Revenue adopted the Agreement on
Coordination of Tax Administration. This Agreement has
been in full force and effect since June 1, 1977.
2) In order to facilitate the implementation of the Agreement
the Director of the Newark District, Internal Revenue Ser-
vice (hereafter referred to as Director); the Director,
Brookhaven Service Center, Internal Revenue Service (here-
after referred to as Director, BSC); and the Agency
consider it mutually beneficial to state the procedures
and understandings concerning the physical exchange of information.
3) Therefore, in order to implement the Agreement on Coordina-
tion of Tax Administration, the Director; Director, BSC,
and the Agency agree to establish and implement the following guidelines.
Any line marked with a # is for Official Use Only
- 2-
Liaison Officials:
The Assistant Director, Special Procedures and Investigations,
Division of Taxation, and the Disclosure Officer of the Newark
District will be the primary liaison officials for all exchange
program matters. In addition, the Disclosure Officer, Brook-
haven Service Center; the Chief, Centralized Services, Newark
District; and the Chief, Systems and Methods Division of
Taxation, may be contacted regarding any problems relating
to the transmittal of documents between our offices.
III. Types of Returns and Return Information
The Director, Director BSC, and the Agency will transmit
information on a continuing basis subject to the tolerances
and criteria set out in Section IV below, as follows:
1) The Director will provide the Agency with copies of reports
o£ individual and corporate audit changes; Forms 1902E,
Reports of Individual Income Tax Examination Changes;
4549, Income Tax Examination Changes; 4549A, Income Tax
Examination Changes; 4549B, Income Tax Examination Changes;
and Forms 5278, Statement - Income Tax Changes.
2) The Director BSC will provide the Agency with copies of
Pages 1, 2 and 3 of Form CP-2000, Request for Verification
of Unreported Income.
Any line marked with a # is for Official Use Only
Chapter (33)00 |
page 1272-361 |
(33)10 | |
General | |
(1) The exchange of confidential tax information between the IRS and the States is intended to increase tax revenues and taxpayer compliance and reduce duplicate resource expenditures. Congress has recognized the importance of this exchange program by permitting the disclosure of certain confidential federal tax information to State agencies for tax administration purposes. However, Congress balanced this disclosure authority with additional requirements designed to safeguard Federal tax information against misuse and unauthorized disclosure. A fundamental step toward reducing the risk of unauthorized disclosures is the emlination of unnecessary disclosures. Many of the guidelines, requirements and programs out lined in this Chapter were developed with this goal in mind. (2) District Directors are assigned responsibility for liason with State tax authorities and are to be personally involved in the cooperative tax adminstration program. In those States having more than one district, the Regional Commissioner assigns liason responsibility to a spcecifc district. (3) The following terms are defined for use in this Chapter: (a) "State"---any of the fifty States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, the Canal Zone, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, and the Trust Territory of the Pacific Islands. (b) "State tax administration" the administration, management, conduct, direction, and supervision of the execution and application of the revenue laws (or related statutes) of the State, the development and formulation of State tax policy relating to existing or proposed revenue laws (or related statutes) of the State, including assessment, collection, enforcement, litigation, and statistical gathering functions under such laws and statutes. The term does not include non-tax functions of a State agency such as the determination of eligibility for unemployment compensation or the collection of such benefits if erroneously paid. (c) "basic agreement"---- the Agreement on Coordination of Tax Administration execut- |
ed by the Commissioner of Internal Revenue and the head of a State tax agency. (d) "implementing agreement"-- an agreement, complementing the basic agreement, entered into between the head of a State tax agency with which IRS has finalized an agreement on coordination of tax administration and the IRS District Director who is assigned liaison responsibility with such State tax agency' (e) "liaison district" -- the district responsible for liaison with the State tax agency. (f) "non-liaison district" -- used with reference to multi-district States only, the district(s) other than the liaison district. A multi-district State is a State which ahs more than IRS district within its borders. (g) "affected service center" -- the service centers(s) responsible for processing returns of taxpayers residing in liaison and/or non-liaison districts and which will be involved in exchanging data with a particular State tax agency. (33) 20 1272 Authority for Disclosure (1) Internal Revenue Code section 6103(d) (1) permits the disclosure of returns and return information with respect to taxes imposed by chapters 1,2,6.11,12,21.23,24,31,32,44,51, and 52, and subchapter D of chapter 36 to any State agency, body or commission (or its legal representative) charged under the laws of the State with the administration of any State tax law. Disclosure may be made in response to a written request by the head of the agency, body or commission only for the purpose of, and to the extent necessary in, the administration of such laws. The request may designate reqpresentatives to inspect or receive copies of the returns or return information but such representatives may not include any individual who is the chief executive officer of the State or anyone who is not an employee or legal representative of of the agency, body or commission. Disclosure of return information may be denied if it will identify a confidential informant or seriously impair a civil or criminal tax investigation (Delegation Order No. 156 (as revised)). The titles of _________________________________________________ MT 1272-121 (33)20 IR Manual |
page 1272-382 |
Disclosure of Official Information Handbook |
the chapters listed in section 6103(D)(1) are as follows:
(2) Code section 6103 (k ) (5) permits the disclosure to State or local agencies, bodies, or commissions lawfully charged with the licensing, registration or regulation of income tax return preparers of taxpayer identity information with regard to such preparers and information as to wherther or not any penalty has been assessed against such preparers under code sections 6694, 6695, 7216. In response to a written requst by the head of the agency, body, or commission designating the officers or employees to whom the information is to be disclosed, the information may be furnished and used only for the purpose of licensing, registration, or regulation of the preparers.
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agreement on coordination of tax administration and each data item provided in magnetic tape format. (2) Every effort will be made to eliminate disclosure of unnecessary information to State tax agencies. Requests for copies of tax returns are to be carefully reviewed to determine what specific information is needed and whether a copy of the entire return should be provided. For example, the agency may only need information concerning a specific item of information or schedule. If so, the needed data can be extracted for the agency or a copy of only the necessary schedule provided. Tolerances and criteria will be established with regard to information which the agency cannot use will be screened out. See (33)41.2:(1)(b)2 for further discussion on tolerances and criteria. (3) In discussions and documentation of the particular State tax agency's need for and use of specific information, it is understood that the State tax agency may subsequently use the Federal returns and return information for any State tax administration purposes authorized by the basic agreement even though such subsequent uses were not discussed or noted in the liaison district's documentation records. (4) Disclosures made to State and local agencies under Code sections 4102 and 6103 (k ) (5) will likewise be subject to the same "need and use" restrictions as described above. (33)40 (5-20-82 ) 1272 Agreements on Coordination of Tax Administration (Basic Agreement) (1) The "basic" agreement provides for the mutual exchange of tax data between a specific State tax agency and the Service. Its provisions encompass the required procedures and safeguards. Arrangements for continuing disclosures are made by means of an "implementing agreement" as discussed at (33)42. State tax agency requests for tax data not covered by an Agreement on Coordination of Tax Administration may be made in accordance with instructions contained in (33)44. |
page 1272-382 |
Disclosure of Official Information Handbook |
the chapters listed in section 6103(D)(1) are as follows: Chapter Title_______________ 1 2 6 11 Estate tax 12 Gift tax 21 23 24 31 Special 32 Manufacturer's 44 51 52 36 Subchapter D (2) Code section 6103 (k ) (5) permits the disclosure to State or local agencies, bodies, or commissions lawfully charged with the licensing, registration or regulation of income tax return preparers of taxpayer identity information with regard to such preparers and information as to wherther or not any penalty has been assessed against such preparers under code sections 6694, 6695, 7216. In response to a written requst by the head of the agency, body, or commission designating the officers or employees to whom the information is to be disclosed, the information may be furnished and used only for the purpose of licensing, registration, or regulation of the preparers.
|
agreement on coordination of tax administration and each data item provided in magnetic tape format. (2) Every effort will be made to eliminate disclosure of unnecessary information to State tax agencies. Requests for copies of tax returns are to be carefully reviewed to determine what specific information is needed and whether a copy of the entire return should be provided. For example, the agency may only need information concerning a specific item of information or schedule. If so, the needed data can be extracted for the agency or a copy of only the necessary schedule provided. Tolerances and criteria will be established with regard to information which the agency cannot use will be screened out. See (33)41.2:(1)(b)2 for further discussion on tolerances and criteria. (3) In discussions and documentation of the particular State tax agency's need for and use of specific information, it is understood that the State tax agency may subsequently use the Federal returns and return information for any State tax administration purposes authorized by the basic agreement even though such subsequent uses were not discussed or noted in the liaison district's documentation records. (4) Disclosures made to State and local agencies under Code sections 4102 and 6103 (k ) (5) will likewise be subject to the same "need and use" restrictions as described above. (33)40 (5-20-82 ) 1272 Agreements on Coordination of Tax Administration (Basic Agreement) (1) The "basic" agreement provides for the mutual exchange of tax data between a specific State tax agency and the Service. Its provisions encompass the required procedures and safeguards. Arrangements for continuing disclosures are made by means of an "implementing agreement" as discussed at (33)42. State tax agency requests for tax data not covered by an Agreement on Coordination of Tax Administration may be made in accordance with instructions contained in (33)44. |
page 1272-386 |
Disclosure of Official Information Handbook |
(4) The National Office coordinates certain programs under which State tax agencies may obtain return information. These include the magnetic tape extracts from the Individual Master File (IMF), the Individual Returns Transaction File (IRTF), and the Business Master File (BMF), the magnetic tape extract of gift tax data from the BMF, the release of address information through Project 719, the DM-1 Match Program (Project 082), and the release of employer entity data through the Employment Security Systems Institute (ESSI), Topeka, Kansas. Information concerning these programs is to be maintained with the appropriate implementing agreement and/or Agreement on Coordination of Tax Administration. At a minimum, this information will include: (a) initiating contact with the State tax agencies;
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(3) non-liaison districts and affected service centers are responsible for proviing timely input to the liaison district and also for assuring that the liaison district is promptly apprised of any significant changes in program, practices and procedures which might affect exchange program activities. (5) Final drafts of the initial implementing agreements will be submitted to the Assistant Regional Commissioner (TX) for review and transmittal to the National Office, Disclosure and Security Division, PM:S.DS. These agreements are not to be signed prior to review by the National Office, Disclosure and Security Division. These agreements are not to be signed prior to review by the National Office, Disclosure and Security Division. If the agreements are to be signed only the liaison District Director, the concurrence of any non-liaison District and affected Service Center Directors will be noted in the memorandum transmitting the agreement for review. (7) Regional Disclosure Officers will review the initial draft agreements and any subsequent amendments or revisions to assure that all requirements have been met. they will also assure that the draft agreements are submitted promptly to the National Office. (8) The Disclosure and Security Division, PM:S.DS, will review the initial draft agreements and coordinate when necessary with the office of Chief Counsel, Disclosure Litigation Division, CC.D. Approved drafts and those requiring only minor changes will be returned directly to the liaison districts and the regions will be notified accordingly. After the required changes, if any, have been made, the agreements may be signed. Draft agreements requiring major or extensive revision will be returned to the regions with detailed comments on the changes needed. These agreements will have to resubmitted for review and approval prior to being signed. |
page 1272-394 |
Disclosure of Official Information Handbook |
(c) such return or return information related or may relate to a transactional relationship between a person who is or may be a party to the proceeding and the taxpayer which affects or may affect, the resolution of an issue in such proceeding or investigation. |
(3) nabove will coordinate the proposed disclosure in the manner described in (33)70:(3). further, in any case in which it is known that the actions described in (33)70:(1) and (2) have not been taken, the actions required there should also be taken. If at this time it is found that a recommendation for criminal prosecution is pending, the National Office, Disclosure and Security Division, should also be advised in order to permit additional coordination with other offices having control of the case. No disclosure will be authorized of any return or return information which identify a confidential informant or serously impair any civil or criminal tax investigation. Except in unusual circumstances, the coordinating Disclosure Officer will prepare an appropriate response to the State official proposing the disclosure within 15 days if receipt of the notification. In every |
Disclosure of Official Information Handbook |
page 1272-395 |
4 "you have been assessed a penalty under section under section 6695 of the Internal Revenue Code....." or |
(b) copies of other documents requested separately, such as a copy of a W-2 or revenue agent's report--$.10 per page up to a size of 61/2 by 14 -- the rate per page may be increased based on cost. |
Disclosure of Official Information Handbook page 1272-418
Exhibit (33)00-3 (11-25-83)
_____________________________________________________________________________________________
State Tax Agencies Having Agreements and Code Chapters Covered
STATE AGENCY |
CHAPTERS |
ALABAMA | |
DEPARTMENT OF REVENUE | 1, 2, 6, 11, 12, 21, 23, 24, 31, 44 and 52 |
ALASKA | |
DEPARTMENT OF REVENUE | 1, 2, 11, 31, 51 and 52 |
AMERICAN SAMOA | |
DEPT. OF THE TREASURY | 1, 2, 6 and 24 |
ARIZONA | |
DEPARTMENT OF REVENUE | 1, 2, 6, 11 and 24 |
DEPT. OF ECONOMIC SECURITY | 21, 23 and 24 |
ARKANSAS | |
DEPT. OF FINANCE AND | 1, 2, 6, 11,12, 21, 23, 24, 31, 32, 44, 51, 52 and |
ADMINISTRATION | Subchapter D of 36 |
EMPLOYMENT SECURITY DIVISION | 21, 23 and 24 |
CALIFORNIA | |
EMPLOYMENT DEVELOPMENT | 1, 21, 23 and 24 |
DEPARTMENT | |
FRANCHISE TAX BOARD | 1,2,6,11, 12, 21, 23, 24, 44, 51.52 and Subchaptor D of 36 |
OFFICE OF STATE CONTROLLER | 1,6,11,12, and 44 |
STATE BOARD Of EQUALIZATION | 1,6,11,12,44,51 and 52 |
COLORADO | |
DEPARTMENT OF REVENUE | 1,2, 6,11,12, 24, 31, 32 and SubChapter D of 36 |
CONNECTICUT | |
DEPARTMENT OF REVENUE | 1. 2. 6. 11 and Subchapter D of 36 |
SERVICES | |
DELAWARE | |
DIVISION OF REVENUE | 1,2,6,11,12,21,23,24,44,51,52 and Subchapter D of 36 |
DISTRICT OF COLUMBIA | |
DEPARTMENT OF FINANCE AND | 1,2,6,11,12,21,23,24,31,44,51,52 and Subc |
REVENUE | Subchapter D of 36 |
FLORIDA | |
DEPARTMENT OF REVENUE | 1,2,6,11,12,21,24,31,32,44,51,52 and Subchapter D of 36 |
GEORGIA | |
DEPARTMENT OF REVENUE | 1,2,6,11,12,23,31,32,44,51,52 and Subchapter D of 36 |
GUAM | |
DEPT.OF REVENUE AND TAXATION | 1,2,6,11,12,21,23,24,44,51,52 and Subchapter D of 36 |
HAWAII | |
DEPARTMENT OF LABOR AND | 1, 2, 21, 23 and 24 |
INDUSTRIAL RELATIONS | |
DEPARTMENT OF TAXATION |
1,2,6, 11, 12,21,23,24,44,51,.52 and |
Subchapter D of 36 | |
IDAHO | |
DEPARTMENT OF EMPLOYMENT | 21, 23, and 24 |
DEPARTMENT OF REVENUE AND | 1, 2, 6, 11, 12, 21, 23, 24, 51, 52 |
TAXATION STATE TAX COMMISSION | |
ILLINOIS | |
BUREAU OF EMPLOYMENT |
21, 23 and 24 |
SECURITY DEPARTMENT OF LABOR | |
DEPARTMENT OF REVENUE | 1, 2, 6, 21, 23, 24, 34, 44, 51, 52 and Subchapter D of 36 |
OFFICE OF ATTORNEY GENERAL | 11 and 12 |
INDIANA | |
DEPARTMENT OF REVENUE |
1, 2, 6, 12, 21, 24, 31, 32, 44, 51 ,52 and Subchapter D of 36 |
IR Manual MT 1272-123
Disclosure of Official Information Handbook page 1272-419
Exhibit (33 00-3 Cont. (1) (11-25-83)
______________________________________________________________________________________________
State Tax Agencies Having Agreements and Code Chapters Covered
State Agency | Chapters |
IOWA | |
DEPARTMENT OF REVENUE | 1, 2, 6, 11, 12, 21, 23, 24, 31, 32, 44, 51, 52 and Subchapter D of of 36 |
KANSAS | |
DEPARTMENT OF HUMAN | 1, 21, 23 and 24 |
RESOURCES | |
DEPARTMENT OF REVENUE | 1, 2, 6, 11, 12, 21, 23, 24, 31, 32, 44, 51, 52 and Subchapter D of 36 |
KENTUCKY | |
DEPARTMENT OF HUMAN |
1, 21 23 and 2.4 |
RESOURCES DIVISION FOR | |
UNEMPLOYMENT INSURANCE | |
REVENUE CABINET | 1, 2, 6, 11, 21, 24, 31 and 44 |
LOUISIANA | |
DEPARTMENT OF REVENUE AND | 1, 2, 6, 11,12, 21, 23, 24, 31, 51 and 52 |
TAXATION | |
SECRETARY OF LABOR OFFICE OF | 2, 21 and 23 |
EMPLOYMENT SECURITY | |
MAINE | |
BUREAU OF TAXATION | 1 ,2, 6, 11, 12, 24, 31 and Subchapter D of 36 |
DEPT. OF MANPOWER AFFAIRS | 1, 21 and 23 |
MARYLAND | |
COMPTROLLER OF THE TREASURY | 1, 2, 6, 11,12, 21,23,24,31,44,51,52 and Subchapter D of 36 |
DEPARTMENT OF HUMAN | 1, 23 |
RESOURCES EMPLOYMENT | |
SECURITY ADMINISTRATION | |
MASSACHUSETTS | |
DEPARTMENT OF REVENUE |
1, 2, 6, 11, 12, 21, 23, 24, 31, 51, 52, and Subchapter D of 36 |
MICHIGAN | |
DEPARTMENT OF TREASURY | 1, 2, 6, 11, 21, 24, 31, 44 and 52 |
REVENUE DIVISION | |
MINNESOTTA | |
DEPARTMENT OF REVENUE | 1, 2, 6, 11,12, 21, 24 and 44 |
DEPT. OF ECONOMIC SECURITY | 1, 2, 21, 23 and 24 |
MISSISSIPPI | |
STATE TAX COMMISSION | 1, 2, 6, 11, 12, 24, 31, 32, 44, 51 and 52 |
MISSOURI | |
DEPARTMENT OF REVENUE | 1, 2, 6, 11, 12, 21, 24. and 31 |
DEPARTMENT OF LABOR AND | 1, 2, 6, 21, 23, and 24 |
INDUSTRIAL RELATIONS DIVISION | |
OF EMPLOYMENT SECURITY | |
MONTANA | |
DEPARTMENT OF REVENUE | 1, 2, 6, 11, 12 ,21, 23, 24, 44, and Subchapter D of 36 |
NEBRASKA | |
DEPT. OF REVENUE | 1, 2, 6 24, 31 and 52 |
NEW HAMPSHIRE | |
DEPARTMENT OF REVENUE | 1, 2, 6, 11 and 52 |
ADMINISTRATION | |
NEW JERSEY |
|
DIVISION OF TAXATION OF THE | 1, 2, 6, 11, 12, 21, 23, 24, 44, 51, 52 and |
DEPARTMENT OF TREASURY | Subchapter D Of 36 |
EMPlOYMENT SECURITY AGENCY | 21, 23, and 24 |
OF THE DEPT. OF LABOR AND | |
INDUSTRY |
________________________________________
MT 1272-123 IR Manual
Disclosure of Official Information Handbook page 1272-420
Exhibit (33)00-3 Cont. (2) (11-25-83)
____________________________________________________________________________________________
State Tax Agencies Having Agreements and Code Chapters Covered
STATE AGENCY | CHAPTERS |
NEW MEXICO | |
DEPT. OF REVENUE AND TAXATION | 1, 2, 6., 11, 12, 21, 23, 24, 44, 51, 52 and |
Subchapter D 0f 36 | |
HUMAN SERVICES DEPT. | 21, 23 and 24 |
EMPLOYMENT SERVICES | |
DIVISION | |
NEW YORK | |
DEPARTMENT OF TAXATION AND | 1, 2, 6, 11, 12, 21, 23, 24, 44, 51, 52 and |
FINANCE |
Subchapter D of 36 |
COMPTROLLER, DEPARTMENT OF |
1, 2, 6, 11, 12, 21, 23, 24, 44, 51, 52 and |
AUDIT AND CONTROL | Subchapter D of 36 |
NORTH CAROLINA |
|
DEPARTMENT OF REVENUE |
1, 2, 6, 11, 12, 21, 23, 24, 31, 44, 51, 52 and |
Subchapter D of 36 | |
NORTH DAKOTA | |
STATE TAX COMMISSIONER | 1, 2, 6, 11, 12, 21, 24, 44, and Subchapter D of 36 |
OHIO | |
DEPT. OF TAXATION | 1, 2, 6, 11, 12, 21, 23, 24, 44, 51, 52 and |
Subchapter D of 36 | |
OKLAHOMA | |
TAX COMMISSION | 1, 2, 6, 11, 12, 21, 23, 24, 31, 32, 44, 51, 52 and |
Subchapter D of 36 | |
EMPLOYMENT SECURITY | 21, 23 and 24 |
COMMISSION | |
OREGON | |
DEPARTMENT OF REVENUE |
1, 2, 6, 11, 12, 21, 23, 24, 44, 51, 52 |
DEPT. OF TRANSPORTATION |
31 and Subchapter D of 36 |
PUBLIC UTILITY COMMISSIONER |
1, 6 and Subchapter D of 36 |
EMPLOYMENT DIVISION | 21, 23 and 24 |
PENNSYLVANIA | |
DEPARTMENT OF REVENUE | 1, 2, 6, 11, 12, 21, 23, 24, 44, 51, 52 and |
Subchapter D of 36 | |
PUERTO RICO | |
DEPT. OF THE TREASURY | 1, 2, 6, 11, 12, 21, 24, 44, 51, 52 and |
Subchapter D of 36 | |
RHODE ISLAND | |
DEPARTMENT OF EMPLOYMENT | 21, 23 Chapter I Subchapter A Part 1, Chapter 1 |
SECURITY |
Subchapter A Part II |
DEPARTMENT OF ADMINISTRATION | 1, 2, 6, 11, 12, 21, 23, 24, 31, 44, 51, 52 and |
DIVISION OF TAXATION | Subchapter D of 36 |
SOUTH CAROLINA | |
TAX COMMISSION |
1, 2, 6,11, 12. 21,24, 31,44. 51.52 |
EMPLOYMENT SECURITY DIVISION | 1, 21, 23 and 24 |
SOUTH DAKOTA | |
DEPARTMENT OF REVENUE | 1, 2, 6, 11, 12, 31 and Subchapter D of 36 |
TENNESSEE | |
DEPARTMENT OF EMPLOYMENT | 21, 23 and 24 |
SECURITY |
|
DEPARTMENT OF REVENUE | 1, 2, 6, 11, 12, 21, 23, 24, 31, 32, 44, 51, 52 and |
Subchapter D of 36 | |
TEXAS | |
COMPTROLLER OF PUBLIC | I and II |
ACCOUNTS | |
EMPLOYMENT COMMISSION |
21, 23 and 24 |
UTAH | |
DEPARTMENT OF EMPLOYMENT | 1, 2, 6, 21, 23, and 24 |
SECURITY OF THE INDUSTRIAL | |
COMMISSION | |
STATE TAX COMMISSION | 1, 2, 6, 11, 12, 21, 23, 24, 44, 51, 52 and |
Subchapter D of 36 |
____________________________________
IR Manual MT 1272-123
Disclosure of Official Information Handbook page 1272-421
Exhibit (33)00-3 Cont. (3) (11-25-83)
____________________________________________________________________________________________
State Tax Agencies Having Agreements and Code Chapters Covered
STATE AGENCY | CHAPTERS |
VERMONT | |
DEPARTMENT OF EMPLOYMENT | 21, 23, 24 |
SECURITY | |
DEPARTMENT OF MOTOR | SubChapter D of 36 |
VEHICLES | |
DEPARTMENT OF TAXES | 1, 2, 6, 11, 21, 23, 24, 31, 44, 51, 52 and |
SubChapter D of 36 | |
VIRGINIA | |
DEPARTMENT OF TAXATION |
1, 2, 6, 11, 12, 21, 23, 24, 44, 52 and Chapter 51 |
Subchapter A. Part I, Subpart D and Part I | |
Subpart B | |
EMPLOYMENT COMMISSION | 21, 23, 24 |
VIRGIN ISLANDS | |
DEPARTMENT OF FINANCE | 1, 2, 6, 11, 12, 24 |
WASHINGTON | |
INSURANCE COMMISSIONER |
1, 6 |
EMPLOYMENT SECURITY | 1, 2, 6, 11, 12, 24 |
DEPARTMENT | |
DEPARTMENT OF REVENUE | 1, 2, 6, 11, 12, 52 |
DEPARTMENT OF FISHERIES | 1, 6 |
DEPT. OF LABOR AND INDUSTRIES | 1, 6, 21, 23 and 24 |
WEST VIRGINIA | |
STATE TAX DEPARTMENT |
1, 2, 6, 11, 12, 44 and SubChapter D of 36 |
WISCONSIN | |
DEPARTMENT OF REVENUE | 1, 2, 6,11,12, 21 and 24 |
DEPARTMENT OF INDUSTRY | 1, 2, 6 , 21, 23 and 24 |
LABOR AND HUMAN | |
RESOURCES | |
WYOMING | |
STATE BOARD OF EQUALIZATION | 1,2.6, 11,12, SubChapter D of 36 |
EMPLOYMENT SECURITY | 1, 2, 21, 23, 24 |
COMMISSION | |
WORKERS COMPENSATION | 21, 23, 24 |
DIVISION OF THE OFFICE OF |
|
STATE TREASURER |
_______________________________________
MT 1272-123 IR Manual