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PUBLIC LAW 92-512-OCT. 20, 1972
[86 STAT.
State government or unit of local government if be deteriniiies that such audit and the audit procedures of that State are sufficiently reliable to enable him to carry out his duties under this title. (2)
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(COMPTROLLER (GENERAL SHALL REVIEW (X)MPL1A^•('E.—Tlu'
Comptroller General of the I"fnited States shall make such reviews of the work as done by the Secretary, the State gOA-ernments, and the units of local government as may be necessary for the Congress to evaluate compliance and operations under this title. Subtitle C—General Provisions SEC. 141. DEFINITIONS AND SPECIAL RULES.
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(a) SECRETARY.—For purposes of this title, the term "Secretary means the Secretary of the Treasury or his delegate. The term "Secretary of the Treasury"' means the Secretary of the Treasury personally, not including any delegate. (b) ENTITLEMENT PERIOD.—For purposes of this title, the teini entitlement period" means— (1) The period beginning Januarv 1, 1972, and ending June 30. 1972. (2) The period beginning July 1, 1972, and ending Decem; her 31, 1972. (3) The period beginning Januarv 1, 1973, and ending June 30. 1973. (4) The one-year periods beginning on July 1 of 1973, 1974, and 1975. (5) The period beginning July 1, 1976, and ending December 31, 1976. (c) DISTRICT OF COLUMBIA.— (1) TREATMENT AS STATE AND LOCAL GOVERNMENT.—For pur-
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poses of this title, the District of Columbia shall be treated both— (A) as a State (and any reference to the Governor of a State shall, in the case of the District of Columbia, be treated as a reference to the Commissioner of the District of Columbia), and (B) as a county area which has no units of local government (other than itself) within its geographic area. (2) REDUCTION IN CASE or INCOME TAX ON NONRESIDENT iNDiviDlALS.—If there is hereafter enacted a law imposing a tax on income earned in the District of Columbia by individuals who are not residents of the District of Columbia, then the entitlement of the District of Columbia under subtitle A for any entitlement l)eriod shall be reduced by an amount equal to the net collections from such tax during such entitlement period attributable to individuals who are not residents of the District of Columbia. The [) receding sentence shall not apply if— (A) the District of Columbia and Maryland enter into an agreement under which each State agrees to impose a tax on income earned in that State by individuals who are residents of the other State, and the District of Columbia and Virginia enter into an agreement under which each State
agrees to impose a tax on income earned in that State by individuals who are residents of the other State, or (B) the Congress enacts a law directly imposing a tax on J income earned in the District of Columbia by individuals who are not residents of the District of Columbia.
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