appropriate State officer

(6) Definitions For purposes of this subsection— (A) Return and return information The terms “return” and “return information” have the respective meanings given to such terms by section 6103(b). (B) Appropriate State officer The term “appropriate State officer” means— (i) the State attorney general, (ii) the State tax officer, (iii) in the case of an organization to which paragraph (1) applies, any other State official charged with overseeing organizations of the type described in section 501(c)(3), and (iv) in the case of an organization to which paragraph (3) applies, the head of an agency designated by the State attorney general as having primary responsibility for overseeing the solicitation of funds for charitable purposes.

Source

26 USC § 6104(c)(6)


Scoping language

None identified. Default scope is assumed to be the entire title.
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