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2026-07-06 09:52:37 -04:00

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LegalText 4 U.S.C. § 119 Electronic databases for nationwide standard numeric jurisdictional codes us united_states_code code_section 4 FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES 4 THE STATES 119 4 U.S.C. § 119 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc04@119-100.zip /us/usc/t4/s119 data/legal/raw/us/code/title-04/usc04.xml bbfd31630793679d2f9ee21f131bb27d382bc51642cc7ca82ae86b2072ca60c1 75a0350a67c3db0861c4992fe97e10959f62966b05c0b41db2f9850beb5ed882 e410e83fa32232451f23ef7f51bd3afbe87a497b616bb87a4b1f39860087ae49 2026-07-04 official
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4 U.S.C. § 119 - Electronic databases for nationwide standard numeric jurisdictional codes

Text

(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 Institutes 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 553 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. 106252, § 2(a), July 28, 2000, 114 Stat. 627.)

Notes

Statutory Notes and Related Subsidiaries

Effective Date; Application of AmendmentSection 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. 106252, set out as a note under section 116 of this title.