48 U.S.C. § 1843

(a) Taxable years beginning after December 31, 1978 , but not after January 1, 1985 Except as provided in subsection (c), any person, including an individual, trust, estate, partnership, association, company, or corporation, which is a resident of or which is organized under the laws of the Commonwealth of the Northern Mariana Islands and which is subject to the provisions of section 601 of the Covenant to Establish the Commonwealth of the Northern Mariana Islands in Political Union with the United States ( Public Law 94–241 ), shall be exempted from the requirements of such section with respect to income derived from sources within the Commonwealth of the Northern Mariana Islands for taxable years beginning after December 31, 1978 , until, but not after, January 1, 1985 . Nothing in this section shall be construed as relieving such person from the obligation to comply with the requirements of section 601 with respect to income derived from sources outside of the Commonwealth of the Northern Mariana Islands. (b) Taxable years beginning after December 31, 1980 , and before January 1, 1982 Except as provided in subsection (c), any person, including an individual, trust, estate, partnership, association, company, or corporation, which is a resident of or which is organized under the laws of the Commonwealth of the Northern Mariana Islands and which is subject to the provisions of section 601 of the Covenant to Establish the Commonwealth of the Northern Mariana Islands ( Public Law 94–241 ), shall be exempt from the requirements of such section with respect to income from sources within the Northern Mariana Islands for its taxable year beginning after December 31, 1980 , and before January 1, 1982 : Provided , That the Secretary receives written notice from the Governor of the Northern Mariana Islands not later than September 30, 1980 , that sections 1, 2, 3, 4, and 5 of chapter 2 of Public Law 1–30 of the Commonwealth of the Northern Mariana Islands or its successor, have been repealed in their entirety, effective December 31, 1981 . (c) Tax rebates As provided in section 602 1 1 See References in Text note below. of Public Law 94–241 ( 90 Stat. 263 , 270) the term “rebate of any taxes” shall, effective January 1, 1985 , apply only to the extent taxes have actually been paid pursuant to section 601 1 of said Act, shall not exceed the amount of tax actually paid for any tax year, and may only be paid following the close of the tax year involved. Notwithstanding any other provision of law, effective January 1, 1985 , the Commonwealth of the Northern Mariana Islands shall maintain, as a matter of public record, the name and address of each person receiving such a rebate, together with the amount of the rebate, and the year for which such rebate was made.