§ 119. — Electronic databases for nationwide standard numeric jurisdictional codes.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 4USC119]
TITLE 4--FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
CHAPTER 4--THE STATES
Sec. 119. Electronic databases for nationwide standard numeric
jurisdictional codes
(a) Electronic Database.--
(1) Provision of database.--A State may provide an electronic
database to a home service provider or, if a State does not provide
such an electronic database to home service providers, then the
designated database provider may provide an electronic database to a
home service provider.
(2) Format.--(A) Such electronic database, whether provided by
the State or the designated database provider, shall be provided in
a format approved by the American National Standards Institute's
Accredited Standards Committee X12, that, allowing for de minimis
deviations, designates for each street address in the State,
including to the extent practicable, any multiple postal street
addresses applicable to one street location, the appropriate taxing
jurisdictions, and the appropriate code for each taxing
jurisdiction, for each level of taxing jurisdiction, identified by
one nationwide standard numeric code.
(B) Such electronic database shall also provide the appropriate
code for each street address with respect to political subdivisions
which are not taxing jurisdictions when reasonably needed to
determine the proper taxing jurisdiction.
(C) The nationwide standard numeric codes shall contain the same
number of numeric digits with each digit or combination of digits
referring to the same level of taxing jurisdiction throughout the
United States using a format similar to FIPS 55-3 or other
appropriate standard approved by the Federation of Tax
Administrators and the Multistate Tax Commission, or their
successors. Each address shall be provided in standard postal
format.
(b) Notice; Updates.--A State or designated database provider that
provides or maintains an electronic database described in subsection (a)
shall provide notice of the availability of the then current electronic
database, and any subsequent revisions thereof, by publication in the
manner normally employed for the publication of informational tax,
charge, or fee notices to taxpayers in such State.
(c) User Held Harmless.--A home service provider using the data
contained in an electronic database described in subsection (a) shall be
held harmless from any tax, charge, or fee liability that otherwise
would be due solely as a result of any error or omission in such
database provided by a State or designated database provider. The home
service provider shall reflect changes made to such database during a
calendar quarter not later than 30 days after the end of such calendar
quarter for each State that issues notice of the availability of an
electronic database reflecting such changes under subsection (b).
(Added Pub. L. 106-252, Sec. 2(a), July 28, 2000, 114 Stat. 627.)
Effective Date; Application of Amendment
Section effective July 28, 2000, and applicable only to customer
bills issued after the first day of the first month beginning more than
2 years after July 28, 2000, see section 3 of Pub. L. 106-252, set out
as a note under section 116 of this title.
Section Referred to in Other Sections
This section is referred to in sections 116, 117, 118, 120, 123,
124, 125, 126 of this title.
