100 STAT. 2764
PUBLIC LAW 99-514—OCT. 22, 1986
SEC. 1568. DISCLOSURE OF RETURNS AND RETURN INFORMATION TO CERTAIN CITIES.
(a) IN GENERAL.—Subsection (b) of section 6103 (relating to definitions for confidentiality and disclosure of returns and return information) is amended— (1) by striking out paragraph (5) and inserting in lieu thereof the following:
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"(5) STATE.—The term 'State' means— "(A) any of the 50 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, the Republic of the Marshall Islands, the Federated States of Micronesia, and the Republic of Palau, and "(B) for purposes of subsections (a)(2), (b)(4), (d)(1), (h)(4), Vr * and (p) any municipality— "(i) with a population in excess of 2,000,000 (as determined under the most recent decennial United States census data available), .. f:. "(ii) which imposes a tax on income or wages, and '."> "(iii) with which the Secretary (in his sole discretion) has entered into an agreement regarding disclosure.", and r (2) by adding at the end thereof the following new paragraph: "(10) CHIEF EXECUTIVE OFFICER.—The term 'chief executive officer' means, with respect to any municipality, any elected official and the chief official (even if not elected) of such municipality." (b) EFFECTIVE DATE.—The amendments made by this section shall take effect on the date of the enactment of this Act. SEC. 1569. TREATMENT OF CERTAIN FORFEITURES.
(a) IN GENERAL.—Subsection (i) of section 6323 is amended by adding at the end thereof the following new paragraph: "(3) FORFEITURES.—For purposes of this subchapter, a forfeiture under local law of property seized by a law enforcement agency of a State, county, or other local governmental subdivision shall relate back to the time of seizure, except that this paragraph shall not apply to the extent that under local law the holder of an intervening claim or interest would have priority over the interest of the State, county, or other local governmental subdivision in the property." (b) EFFECTIVE DATE.—The amendment made by this section shall take effect on the date of the enactment of this Act. SEC. 1570. PROCEDURE AT TAX SALE OF SEIZED PROPERTY WHERE NO PERSON OFFERS MINIMUM PRICE.
(a) IN GENERAL.—Paragraph (1) of section 6335(e) (relating to manner and conditions of sale of seized property) is amended to read as follows: > ,^, "(1) IN GENERAL.— "(A) DETERMINATIONS RELATING TO MINIMUM PRICE.—
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Before the sale of property seized by levy, the Secretary shall determine— "(i) a minimum price for which such property shall be sold (taking into account the expense of making the levy and conducting the sale), and
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