L. 97 327 relating to apportionment of amounts for fiscal year ending Sept. 30, 1983, and added par.
Any amount of any apportionment that has not been paid or obligated by the Secretary during the fiscal year in which the notification is given and for 2 fiscal years thereafter shall be reapportioned by the Secretary in accordance with paragraph (2) without regard to the 10percentt limitation to an individual State specified in this subsection.
Amounts withheld from apportionment to a State under this subsection shall be apportioned to the other States pursuant to the formulas of section 104(b)(1) and shall be available in the same manner and to the same extent as other Interstate funds apportioned at the same time to other States.
The contention of the Bank, however, is that the assessor misinterpreted the statute; that the objectionable aspect of the assessment is the attribution to the common of the whole amount instead of an apportionment to both preferred and common or the use of the preferred as capital stock in the state valuation formula.
Thus, this method of source apportionment represents an estimate of the maximal amount of Hg contributed by regional sources and may be limited in regions of deep convective mixing.
Amounts withheld under this section from apportionment to a State after September 30 , 1995 are not available for apportionment to the State.
In contrast, a CCCTB would imply that a single taxable profit is calculated for the whole multinational enterprise and assigned to different countries using a predefined formula including relative amount of turnover, payroll and assets (formulary apportionment).
Each State receiving an apportionment under this section for a fiscal year shall use a sufficient amount of the apportionment to fund a full-time position of coordinator of the State's safe routes to school program.
Notwithstanding any other provision of law, subject to subsection (b), a State may transfer from an apportionment under section 104(b) not to exceed 50percentt of the amount apportioned for the fiscal year to any other apportionment of the State under that section.
Notwithstanding any other provision of law, amounts in the Financial Research Fund shall not be subject to apportionment for purposes of chapter 15 of title 31, or under any other authority, or for any other purpose.
