State

(A)The term “State” means— (i)any of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, (ii)for purposes of subsections (a)(2), (b)(4), (d)(1), (h)(4), and (p), any municipality— (I)with a population in excess of 250,000 (as determined under the most recent decennial United States census data available), (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 (iii)for purposes of subsections (a)(2), (b)(4), (d)(1), (h)(4), and (p), any governmental entity— (I)which is formed and operated by a qualified group of municipalities, and (II)with which the Secretary (in his sole discretion) has entered into an agreement regarding disclosure. (B)For purposes of subparagraph (A)(iii)—

Source

26 USC § 6103(b)(5)(A)


Scoping language

For purposes of this section
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