qualified group of municipalities

(i)The term “qualified group of municipalities” means, with respect to any governmental entity, 2 or more municipalities— (I)each of which imposes a tax on income or wages, (II)each of which, under the authority of a State statute, administers the laws relating to the imposition of such taxes through such entity, and (III)which collectively have a population in excess of 250,000 (as determined under the most recent decennial United States census data available). (ii)For purposes of applying subparagraph (A)(iii) to the subsections referred to in such subparagraph, any reference in such subsections to State law, proceedings, or tax returns shall be treated as references to the law, proceedings, or tax returns, as the case may be, of the municipalities which form and operate the governmental entity referred to in such subparagraph. (iii)Notwithstanding any other provision of this section, no return or return information shall be disclosed to any contractor or other agent of a governmental entity referred to in subparagraph (A)(iii) unless such entity, to the satisfaction of the Secretary— (I)has requirements in effect which require each such contractor or other agent which would have access to returns or return information to provide safeguards (within the meaning of subsection (p)(4)) to protect the confidentiality of such returns or return information, (II)agrees to conduct an on-site review every 3 years (or a mid-point review in the case of contracts or agreements of less than 3 years in duration) of each contractor or other agent to determine compliance with such requirements, (III)submits the findings of the most recent review conducted under subclause (II) to the Secretary as part of the report required by subsection (p)(4)(E), and (IV)certifies to the Secretary for the most recent annual period that such contractor or other agent is in compliance with all such requirements.


26 USC § 6103(b)(5)(B)(i)

Scoping language

For purposes of subparagraph
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