-CITE-

48 USC CHAPTER 13 - EASTERN SAMOA 01/06/03

-EXPCITE-

TITLE 48 - TERRITORIES AND INSULAR POSSESSIONS

CHAPTER 13 - EASTERN SAMOA

-HEAD-

CHAPTER 13 - EASTERN SAMOA

-MISC1-

Sec.

1661. Islands of Tutuila, Manua, and eastern Samoa.

(a) Ceded to and accepted by United States.

(b) Public land laws; revenue.

(c) Government.

1662. Sovereignty of United States extended over Swains

Island.

1662a. Amendment of constitution of American Samoa.

1663. Acknowledgment of deeds.

1664. Coastwise shipping laws of United States inapplicable.

1665. Omitted.

1666. Extension of scientific, technical, and other

assistance; grant-in-aid program restriction;

limitations on expenditures.

1667. Repealed.

1668. Reporting duties of Governor and transfer of functions

from government comptroller for American Samoa to

Inspector General, Department of the Interior.

(a) Comprehensive annual financial report;

contents; other reports.

(b) Functions, powers, and duties transferred.

(c) Scope of authority transferred.

(d) Transfer of personnel, assets, etc., of office

of government comptroller for American Samoa

to Office of Inspector General, Department of

the Interior.

1669. Administration and enforcement of collection of

customs duties; employment and training of residents.

1670. Industrial development bonds.

(a) Issuance.

(b) Exemption from taxation; "State" defined.

(c) Cross reference.

-End-

-CITE-

48 USC Sec. 1661 01/06/03

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TITLE 48 - TERRITORIES AND INSULAR POSSESSIONS

CHAPTER 13 - EASTERN SAMOA

-HEAD-

Sec. 1661. Islands of Tutuila, Manua, and eastern Samoa

-STATUTE-

(a) Ceded to and accepted by United States

The cessions by certain chiefs of the islands of Tutuila and

Manua and certain other islands of the Samoan group lying between

the thirteenth and fifteenth degrees of latitude south of the

Equator and between the one hundred and sixty-seventh and one

hundred and seventy-first degrees of longitude west of Greenwich,

herein referred to as the islands of eastern Samoa, are accepted,

ratified, and confirmed, as of April 10, 1900, and July 16, 1904,

respectively.

(b) Public land laws; revenue

The existing laws of the United States relative to public lands

shall not apply to such lands in the said islands of eastern Samoa;

but the Congress of the United States shall enact special laws for

their management and disposition: Provided, That all revenue from

or proceeds of the same, except as regards such part thereof as may

be used or occupied for the civil, military, or naval purposes of

the United States or may be assigned for the use of the local

government, shall be used solely for the benefit of the inhabitants

of the said islands of eastern Samoa for educational and other

public purposes.

(c) Government

Until Congress shall provide for the government of such islands,

all civil, judicial, and military powers shall be vested in such

person or persons and shall be exercised in such manner as the

President of the United States shall direct; and the President

shall have power to remove said officers and fill the vacancies so

occasioned.

-SOURCE-

(Feb. 20, 1929, ch. 281, 45 Stat. 1253; May 22, 1929, ch. 6, 46

Stat. 4.)

-REFTEXT-

REFERENCES IN TEXT

The existing laws of the United States relative to public lands,

referred to in subsec. (b), are classified generally to Title 43,

Public Lands.

-COD-

CODIFICATION

Subsec. (d) of this section, which provided for recommendation of

legislation concerning the islands of eastern Samoa by seven

commissioners as soon as reasonably practicable, was omitted from

the Code.

Section was formerly classified to section 1431a of this title.

-MISC1-

AMENDMENTS

1929 - Subsec. (d). Act May 22, 1929, substituted "seven" and

"three" for "six" and "two", respectively, and inserted "or high

chiefs" after "chiefs".

AUTHORITY OF GUAM, AMERICAN SAMOA, AND THE NORTHERN MARIANA ISLANDS

TO ENACT REVENUE LAWS

See section 1271 of Pub. L. 99-514, set out as a note under

section 931 of Title 26, Internal Revenue Code.

SUBMERGED LANDS, CONVEYANCE TO TERRITORY

Conveyance of submerged lands to the government of American

Samoa, see section 1701 et seq. of this title.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 1708 of this title.

-End-

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48 USC Sec. 1662 01/06/03

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TITLE 48 - TERRITORIES AND INSULAR POSSESSIONS

CHAPTER 13 - EASTERN SAMOA

-HEAD-

Sec. 1662. Sovereignty of United States extended over Swains Island

-STATUTE-

The sovereignty of the United States over American Samoa is

extended over Swains Island, which is made a part of American Samoa

and placed under the jurisdiction of the administrative and

judicial authorities of the government established therein by the

United States.

-SOURCE-

(Mar. 4, 1925, ch. 563, 43 Stat. 1357.)

-COD-

CODIFICATION

Section was formerly classified to section 1431 of this title.

-MISC1-

TRANSFER OF PERSONAL PROPERTY TO GOVERNMENT OF AMERICAN SAMOA

Pub. L. 96-597, title I, Sec. 101, Dec. 24, 1980, 94 Stat. 3477,

provided that: "Notwithstanding any other provision of law and

subject to valid existing rights, all right, title, and interest of

the Government of the United States in personal property situated

in American Samoa shall be transferred, without reimbursement, to

the American Samoa government on October 1, 1981, unless the agency

of the Government of the United States having administrative

responsibility for the property advises the Secretary of the

Interior in writing before the date of transfer that it has a

continuing requirement for such property."

TRANSFER OF CERTAIN PROPERTY TO GOVERNMENT OF AMERICAN SAMOA

Pub. L. 87-158, Aug. 17, 1961, 75 Stat. 392, authorized the

Secretary of the Navy to transfer, without reimbursement or

transfer of funds, to the government of American Samoa, within

ninety days after August 17, 1961, title to all property, real and

personal, located in American Samoa on that date which was owned by

the United States and was within the administrative supervision of

the Department of the Navy on such date.

SUBMERGED LANDS, CONVEYANCE TO TERRITORY

Conveyance of submerged lands to the government of American

Samoa, see section 1701 et seq. of this title.

-EXEC-

EX. ORD. NO. 10264. TRANSFER OF ADMINISTRATION OF AMERICAN SAMOA

Ex. Ord. No. 10264, eff. June 29, 1951, 16 F.R. 6419, provided:

1. The administration of American Samoa is hereby transferred

from the Secretary of the Navy to the Secretary of the Interior,

such transfer to become effective on July 1, 1951.

2. The Department of the Navy and the Department of the Interior

shall proceed with the plans for the transfer of administration of

American Samoa as embodied in the above-mentioned memorandum of

understanding between the two departments.

3. When the transfer of administration made by this order becomes

effective, the Secretary of the Interior shall take such action as

may be necessary and appropriate, and in harmony with applicable

law, for the administration of civil government in American Samoa.

4. The executive departments and agencies of the Government are

authorized and directed to cooperate with the Departments of the

Navy and Interior in the effectuation of the provisions of this

order.

5. The said Executive order of February 19, 1900 [Ex. Ord.

125-A], is revoked, effective July 1, 1951.

Harry S Truman.

-End-

-CITE-

48 USC Sec. 1662a 01/06/03

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TITLE 48 - TERRITORIES AND INSULAR POSSESSIONS

CHAPTER 13 - EASTERN SAMOA

-HEAD-

Sec. 1662a. Amendment of constitution of American Samoa

-STATUTE-

Amendments of, or modifications to, the constitution of American

Samoa, as approved by the Secretary of the Interior pursuant to

Executive Order 10264 as in effect January 1, 1983, may be made

only by Act of Congress.

-SOURCE-

(Pub. L. 98-213, Sec. 12, Dec. 8, 1983, 97 Stat. 1462.)

-REFTEXT-

REFERENCES IN TEXT

Executive Order 10264, referred to in text, is set out under

section 1662 of this title.

-End-

-CITE-

48 USC Sec. 1663 01/06/03

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TITLE 48 - TERRITORIES AND INSULAR POSSESSIONS

CHAPTER 13 - EASTERN SAMOA

-HEAD-

Sec. 1663. Acknowledgment of deeds

-STATUTE-

Deeds and other instruments affecting land situate in the

District of Columbia or any Territory of the United States may be

acknowledged in the islands of Guam and Samoa or in the Canal Zone

before any notary public or judge, appointed therein by proper

authority, or by any officer therein who has ex officio the powers

of a notary public: Provided, That the certificate by such notary

in Guam, Samoa, or the Canal Zone, as the case may be, shall be

accompanied by the certificate of the governor or acting governor

of such place to the effect that the notary taking said

acknowledgment was in fact the officer he purported to be; and any

deeds or other instruments affecting lands so situate, so

acknowledged since the first day of January, 1905, and accompanied

by such certificate shall have the same effect as such deeds or

other instruments hereafter so acknowledged and certified.

-SOURCE-

(June 28, 1906, ch. 3585, 34 Stat. 552.)

-REFTEXT-

REFERENCES IN TEXT

For definition of Canal Zone, referred to in text, see section

3602(b) of Title 22, Foreign Relations and Intercourse.

-COD-

CODIFICATION

Section is also classified to section 1421f-1 of this title.

Section was formerly classified to sections 1358 and 1432 of this

title.

-End-

-CITE-

48 USC Sec. 1664 01/06/03

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TITLE 48 - TERRITORIES AND INSULAR POSSESSIONS

CHAPTER 13 - EASTERN SAMOA

-HEAD-

Sec. 1664. Coastwise shipping laws of United States inapplicable

-STATUTE-

The provisions of law of the United States restricting to vessels

of the United States the transportation of passengers and

merchandise directly or indirectly from any port of the United

States to another port of the United States shall not be applicable

to commerce beween (!1) the islands of American Samoa or between

those islands and other ports under the jurisdiction of the United

States.

-SOURCE-

(June 14, 1934, ch. 523, 48 Stat. 963.)

-COD-

CODIFICATION

Section was formerly classified to section 1433 of this title.

-FOOTNOTE-

(!1) So in original. Probably should be "between".

-End-

-CITE-

48 USC Sec. 1665 01/06/03

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TITLE 48 - TERRITORIES AND INSULAR POSSESSIONS

CHAPTER 13 - EASTERN SAMOA

-HEAD-

Sec. 1665. Omitted

-COD-

CODIFICATION

Section, act Oct. 5, 1992, Pub. L. 102-381, title I, 106 Stat.

1392, which authorized Territorial and local governments of

American Samoa to make purchases through General Services

Administration, was from the Department of the Interior and Related

Agencies Appropriations Act, 1992, and was not repeated in

subsequent appropriation acts. See section 1469e of this title.

Similar provisions were contained in the following prior

appropriation acts:

Nov. 13, 1991, Pub. L. 102-154, title I, 105 Stat. 1007.

Nov. 5, 1990, Pub. L. 101-512, title I, 104 Stat. 1932.

Oct. 23, 1989, Pub. L. 101-121, title I, 103 Stat. 716.

Sept. 27, 1988, Pub. L. 100-446, title I, 102 Stat. 1797.

Dec. 22, 1987, Pub. L. 100-202, Sec. 101(g) [title I], 101 Stat.

1329-213, 1329-231.

Oct. 18, 1986, Pub. L. 99-500, Sec. 101(h) [title I], 100 Stat.

1783-242, 1783-258, and Oct. 30, 1986, Pub. L. 99-591, Sec. 101(h)

[title I], 100 Stat. 3341-242, 3341-258.

Dec. 19, 1985, Pub. L. 99-190, Sec. 101(d) [title I], 99 Stat.

1224, 1238.

Oct. 12, 1984, Pub. L. 98-473, title I, Sec. 101(c) [title I], 98

Stat. 1837, 1851.

Nov. 4, 1983, Pub. L. 98-146, title I, 97 Stat. 931.

Dec. 30, 1982, Pub. L. 97-394, title I, 96 Stat. 1979.

Dec. 23, 1981, Pub. L. 97-100, title I, 95 Stat. 1401.

Dec. 12, 1980, Pub. L. 96-514, title I, 94 Stat. 2969.

Nov. 27, 1979, Pub. L. 96-126, title I, 93 Stat. 965.

Oct. 17, 1978, Pub. L. 95-465, title I, 92 Stat. 1289.

July 26, 1977, Pub. L. 95-74, title I, 91 Stat. 295.

July 31, 1976, Pub. L. 94-373, title I, 90 Stat. 1052.

Dec. 23, 1975, Pub. L. 94-165, title I, 89 Stat. 987.

Aug. 31, 1974, Pub. L. 93-404, title I, 88 Stat. 812.

Oct. 4, 1973, Pub. L. 93-120, title I, 87 Stat. 433.

Aug. 10, 1972, Pub. L. 92-369, title I, 86 Stat. 512.

Aug. 10, 1971, Pub. L. 92-76, title I, 85 Stat. 233.

July 31, 1970, Pub. L. 91-361, title I, 84 Stat. 673.

Oct. 29, 1969, Pub. L. 91-98, title I, 83 Stat. 151.

July 26, 1968, Pub. L. 90-425, title I, 82 Stat. 430.

June 24, 1967, Pub. L. 90-28, title I, 81 Stat. 63.

May 31, 1966, Pub. L. 89-435, title I, 80 Stat. 174.

June 28, 1965, Pub. L. 89-52, title I, 79 Stat. 179.

July 7, 1964, Pub. L. 88-356, title I, 78 Stat. 278.

July 26, 1963, Pub. L. 88-79, title I, 77 Stat. 102.

Aug. 9, 1962, Pub. L. 87-578, title I, 76 Stat. 339.

Aug. 3, 1961, Pub. L. 87-122, title I, 75 Stat. 250.

May 13, 1960, Pub. L. 86-455, title I, 74 Stat. 112.

June 23, 1959, Pub. L. 86-60, title I, 73 Stat. 101.

June 4, 1958, Pub. L. 85-439, title I, 72 Stat. 163.

July 1, 1957, Pub. L. 85-77, title I, 71 Stat. 265.

June 13, 1956, ch. 380, title I, 70 Stat. 265.

June 16, 1955, ch. 147, title I, 69 Stat. 149.

July 1, 1954, ch. 446, title I, 68 Stat. 372.

July 31, 1953, ch. 298, title I, 67 Stat. 273.

July 9, 1952, ch. 597, title I, 66 Stat. 457.

Aug. 31, 1951, ch. 375, title I, 65 Stat. 263.

-End-

-CITE-

48 USC Sec. 1666 01/06/03

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TITLE 48 - TERRITORIES AND INSULAR POSSESSIONS

CHAPTER 13 - EASTERN SAMOA

-HEAD-

Sec. 1666. Extension of scientific, technical, and other

assistance; grant-in-aid program restriction; limitations on

expenditures

-STATUTE-

Upon request of the Secretary of the Interior -

(a) the head of any Federal department, agency, or corporation

may, notwithstanding any other provision of law, extend to

American Samoa, without reimbursement, such scientific,

technical, and other assistance under any program which it

administers as, in the judgment of the Secretary of the Interior,

will promote the welfare of American Samoa. The provisions of the

preceding sentence shall not apply to financial assistance under

any grant-in-aid program. The Secretary of the Interior shall not

request assistance pursuant to this subsection which will involve

nonreimbursable costs as estimated for him in advance by the

heads of the departments, agencies, and corporations concerned in

excess of an aggregate of $150,000 in any one fiscal year;

(b) the Secretary of Agriculture may extend to American Samoa

the benefits of the Richard B. Russell National School Lunch Act,

as amended [42 U.S.C. 1751 et seq.]; and

(c) the Secretary of Health, Education, and Welfare may extend

to American Samoa the benefits of the Vocational Education Act of

1946, the Hospital Survey and Construction Act [42 U.S.C. 291 et

seq.], and section 246 of title 42, all as amended.

-SOURCE-

(Pub. L. 87-688, Sec. 1, Sept. 25, 1962, 76 Stat. 586; Pub. L.

104-208, div. A, title I, Sec. 101(e) [title VII, Sec. 709(a)(7)],

Sept. 30, 1996, 110 Stat. 3009-233, 3009-312; Pub. L. 106-78, title

VII, Sec. 752(b)(18), Oct. 22, 1999, 113 Stat. 1170.)

-REFTEXT-

REFERENCES IN TEXT

The Richard B. Russell National School Lunch Act, as amended,

referred to in subsec. (b), is act June 4, 1946, ch. 281, 60 Stat.

230, as amended, which is classified generally to chapter 13 (Sec.

1751 et seq.) of Title 42, The Public Health and Welfare. For

complete classification of this Act to the Code, see Short Title

note set out under section 1751 of Title 42 and Tables.

The Vocational Education Act of 1946, referred to in subsec. (c),

is act June 8, 1936, ch. 541, 49 Stat. 1488, as amended, which was

classified to sections 15h to 15q, 15aa to 15jj, and 15aaa to 15ggg

of Title 20, Education, and was repealed by section 103 of Pub. L.

90-576, title I, Oct. 16, 1968, 82 Stat. 1091. See section 2301 et

seq. of Title 20.

The Hospital Survey and Construction Act, referred to in subsec.

(c), is act Aug. 13, 1946, ch. 958, 60 Stat. 1041, as amended,

which added a title VI to the Public Health Service Act, and was

classified to subchapter IV (Sec. 291 et seq.) of chapter 6A of

Title 42, The Public Health and Welfare. Such title VI was amended

generally by Pub. L. 88-443, Sec. 3(a) Aug. 18, 1964, 78 Stat. 447.

For complete classification of this Act to the Code, see Tables.

-MISC1-

AMENDMENTS

1999 - Subsec. (b). Pub. L. 106-78 substituted "Richard B.

Russell National School Lunch Act" for "National School Lunch Act".

1996 - Subsec. (c). Pub. L. 104-208 struck out "the Library

Services Act," after "the Vocational Education Act of 1946,".

-TRANS-

TRANSFER OF FUNCTIONS

For transfer of functions and offices (relating to education) of

Secretary and Department of Health, Education, and Welfare to

Secretary and Department of Education, and termination of certain

offices and positions and redesignation of Secretary of Health,

Education, and Welfare as Secretary of Health and Human Services,

see sections 3441, 3503, and 3508 of Title 20, Education.

-End-

-CITE-

48 USC Sec. 1667 01/06/03

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TITLE 48 - TERRITORIES AND INSULAR POSSESSIONS

CHAPTER 13 - EASTERN SAMOA

-HEAD-

Sec. 1667. Repealed. Pub. L. 90-576, title I, Sec. 103, Oct. 16,

1968, 82 Stat. 1091

-MISC1-

Section, Pub. L. 87-688, Sec. 2, Sept. 25, 1962, 76 Stat. 586,

extended to American Samoa the benefits of the Vocational Education

Act of 1946 and authorized an annual appropriation of $80,000

therefor.

EFFECTIVE DATE OF REPEAL

Section 103 of Pub. L. 90-576 provided that repeal of this

section is effective July 1, 1969.

-End-

-CITE-

48 USC Sec. 1668 01/06/03

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TITLE 48 - TERRITORIES AND INSULAR POSSESSIONS

CHAPTER 13 - EASTERN SAMOA

-HEAD-

Sec. 1668. Reporting duties of Governor and transfer of functions

from government comptroller for American Samoa to Inspector

General, Department of the Interior

-STATUTE-

(a) Comprehensive annual financial report; contents; other reports

The Governor of American Samoa shall prepare, publish, and submit

to the Congress and the Secretary of the Interior a comprehensive

annual financial report in conformance with the standards of the

National Council on Governmental Accounting within one hundred and

twenty days after the close of the fiscal year. The comprehensive

annual financial report shall include statistical data as set forth

in the standards of the National Council of Governmental Accounting

relating to the physical, economic, social, and political

characteristics of the government, and any other information

required by the Congress. The Governor shall also make such other

reports at such other times as may be required by the Congress or

under applicable Federal law.

(b) Functions, powers, and duties transferred

The following functions, powers, and duties heretofore vested in

the government comptroller for American Samoa are hereby

transferred to the Inspector General, Department of the Interior,

for the purpose of establishing an organization which will maintain

a satisfactory level of independent audit oversight of the

government of American Samoa:

(1) The authority to audit all accounts pertaining to the

revenue and receipts of the government of American Samoa, and of

funds derived from bond issues, and the authority to audit, in

accordance with law and administrative regulations, all

expenditures of funds and property pertaining to the government

of American Samoa including those pertaining to trust funds held

by the government of American Samoa.

(2) The authority to report to the Secretary of the Interior

and the Governor of American Samoa all failures to collect

amounts due the government, and expenditures of funds or uses or

property which are irregular or not pursuant to law.

(c) Scope of authority transferred

The authority granted in paragraph (b) of this section shall

extend to all activities of the government of American Samoa, and

shall be in addition to the authority conferred upon the Inspector

General by the Inspector General Act of 1978 (92 Stat. 1101), as

amended.

(d) Transfer of personnel, assets, etc., of office of government

comptroller for American Samoa to Office of Inspector General,

Department of the Interior

In order to carry out the provisions of this section, the

personnel, assets, liabilities, contracts, property, records, and

unexpended balances of appropriations, authorizations, allocations,

and other funds employed, held, used, arising from, available or to

be made available, of the office of the government comptroller for

American Samoa relating to its audit function are hereby

transferred to the Office of Inspector General, Department of the

Interior.

-SOURCE-

(Pub. L. 96-205, title V, Sec. 501, as added Pub. L. 97-357, title

IV, Sec. 402, Oct. 19, 1982, 96 Stat. 1711; amended Pub. L.

105-362, title IX, Sec. 901(o), Nov. 10, 1998, 112 Stat. 3291.)

-REFTEXT-

REFERENCES IN TEXT

The Inspector General Act of 1978, referred to in subsec. (c), is

Pub. L. 95-452, Oct. 12, 1978, 92 Stat. 1101, as amended, which is

set out in the Appendix to Title 5, Government Organization and

Employees.

-MISC1-

PRIOR PROVISIONS

A prior section 1668, Pub. L. 96-205, title V, Sec. 501, Mar. 12,

1980, 94 Stat. 90, mandated payment of salary and expenses of the

government comptroller for American Samoa from funds appropriated

to the Department of the Interior, prior to repeal by Pub. L.

97-357, Sec. 402.

AMENDMENTS

1998 - Subsec. (a). Pub. L. 105-362 struck out "The Governor

shall transmit the comprehensive annual financial report to the

Inspector General of the Department of the Interior who shall audit

it and report his findings to the Congress." after "other

information required by the Congress." and "He shall also submit to

the Congress, the Secretary of the Interior, and the cognizant

Federal auditors a written statement of actions taken or

contemplated on Federal audit recommendations within sixty days

after the issuance date of the audit report." after "under

applicable Federal law."

TERMINATION OF REPORTING REQUIREMENTS

For termination, effective May 15, 2000, of provisions in the 1st

sentence of subsec. (a) of this section relating to the requirement

that the Governor submit a comprehensive annual financial report to

Congress, see section 3003 of Pub. L. 104-66, as amended, set out

as a note under section 1113 of Title 31, Money and Finance, and

the 14th item on page 115 of House Document No. 103-7.

-End-

-CITE-

48 USC Sec. 1669 01/06/03

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TITLE 48 - TERRITORIES AND INSULAR POSSESSIONS

CHAPTER 13 - EASTERN SAMOA

-HEAD-

Sec. 1669. Administration and enforcement of collection of customs

duties; employment and training of residents

-STATUTE-

The Secretary of the Treasury shall, upon the request of the

Governor of American Samoa, administer and enforce the collection

of all customs duties derived from American Samoa, without cost to

the government of American Samoa. The Secretary of the Treasury, in

consultation with the Governor of American Samoa, shall make every

effort to employ and train the residents of American Samoa to carry

out the provisions of this section. The administration and

enforcement of this section shall commence October 1, 1980.

-SOURCE-

(Pub. L. 96-205, title V, Sec. 502, Mar. 12, 1980, 94 Stat. 90.)

-End-

-CITE-

48 USC Sec. 1670 01/06/03

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TITLE 48 - TERRITORIES AND INSULAR POSSESSIONS

CHAPTER 13 - EASTERN SAMOA

-HEAD-

Sec. 1670. Industrial development bonds

-STATUTE-

(a) Issuance

The legislature of the government of American Samoa may cause to

be issued after September 20, 1984, industrial development bonds

(within the meaning of section 103(b)(2) (!1) of title 26).

(b) Exemption from taxation; "State" defined

(1) Except as provided in paragraph (2), any obligation shall be

exempt from all State and local taxation in effect on or after

October 1, 1984.

(2) Any obligation issued under subsection (a) of this section

shall not be exempt from State or local gift, estate, inheritance,

legacy, succession, or other wealth transfer taxes.

(3) For purposes of this subsection -

(A) The term "State" includes the District of Columbia.

(B) The taxes imposed by counties, municipalities, or any

territory, dependency, or possession of the United States shall

be treated as local taxes.

(c) Cross reference

For exclusion of interest for purposes of Federal income

taxation, see section 103 of title 26.

-SOURCE-

(Pub. L. 98-454, title II, Sec. 202, Oct. 5, 1984, 98 Stat. 1733;

Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095.)

-REFTEXT-

REFERENCES IN TEXT

Section 103, referred to in subsec. (a), which related to

interest on certain governmental obligations was amended generally

by Pub. L. 99-514, title XIII, Sec. 1301(a), Oct. 22, 1986, 100

Stat. 2602, and as so amended relates to interest on State and

local bonds. Section 103(b)(2), which prior to the general

amendment defined industrial development bond, relates to the

applicability of the interest exclusion to arbitrage bonds.

-MISC1-

AMENDMENTS

1986 - Subsecs. (a), (c). Pub. L. 99-514 substituted "Internal

Revenue Code of 1986" for "Internal Revenue Code of 1954", which

for purposes of codification was translated as "title 26" thus

requiring no change in text.

-FOOTNOTE-

(!1) See References in Text note below.

-End-