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13 U.S.C. § 91 — Collection and publication

Federal law — U.S. Code and appendices · legal_authorities

13 U.S.C. § 91 — Collection and publication

Page 16 TITLE 13—CENSUS § 81 Changes were made in phraseology. Editorial Notes REFERENCES IN TEXT The effective date of this title, referred to in text, is Jan. 1, 1955. SUBCHAPTER III—APPAREL AND TEXTILES § 81. Statistics on apparel and textile industries The Secretary shall collect and publish quar- terly statistics relating to domestic apparel and textile industries. (Added Pub. L. 99–467, § 1(a), Oct. 14, 1986, 100 Stat. 1192.) SUBCHAPTER IV—QUARTERLY FINANCIAL STATISTICS Editorial Notes AMENDMENTS 1986—Pub. L. 99–467, § 1(a), Oct. 14, 1986, 100 Stat. 1192, substituted ‘‘IV’’ for ‘‘III’’ as subchapter designation. § 91. Collection and publication (a) The Secretary shall collect and publish quarterly financial statistics of business oper- ations, organization, practices, management, and relation to other businesses, including data on sales, expenses, profits, assets, liabilities, stockholders’ equity, and related accounts gen- erally used by businesses in income statements, balance sheets, and other measures of financial condition. (b) Except to the extent determined otherwise by the Secretary on the basis of changed cir- cumstances, the nature of statistics collected and published under this section, and the man- ner of the collection and publication of such sta- tistics, shall conform to the quarterly financial reporting program carried out by the Federal Trade Commission before the effective date of this section under section 6(b) of the Federal Trade Commission Act. (c) For purposes of section 6103(j)(1) of the In- ternal Revenue Code of 1986, the conducting of the quarterly financial report program under this section shall be considered as the con- ducting of a related statistical activity author- ized by law. (d)(1) The Secretary

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Page 16 TITLE 13—CENSUS § 81 Changes were made in phraseology. Editorial Notes REFERENCES IN TEXT The effective date of this title, referred to in text, is Jan. 1, 1955. SUBCHAPTER III—APPAREL AND TEXTILES § 81. Statistics on apparel and textile industries The Secretary shall collect and publish quar- terly statistics relating to domestic apparel and textile industries. (Added Pub. L. 99–467, § 1(a), Oct. 14, 1986, 100 Stat. 1192.) SUBCHAPTER IV—QUARTERLY FINANCIAL STATISTICS Editorial Notes AMENDMENTS 1986—Pub. L. 99–467, § 1(a), Oct. 14, 1986, 100 Stat. 1192, substituted ‘‘IV’’ for ‘‘III’’ as subchapter designation. § 91. Collection and publication (a) The Secretary shall collect and publish quarterly financial statistics of business oper- ations, organization, practices, management, and relation to other businesses, including data on sales, expenses, profits, assets, liabilities, stockholders’ equity, and related accounts gen- erally used by businesses in income statements, balance sheets, and other measures of financial condition. (b) Except to the extent determined otherwise by the Secretary on the basis of changed cir- cumstances, the nature of statistics collected and published under this section, and the man- ner of the collection and publication of such sta- tistics, shall conform to the quarterly financial reporting program carried out by the Federal Trade Commission before the effective date of this section under section 6(b) of the Federal Trade Commission Act. (c) For purposes of section 6103(j)(1) of the In- ternal Revenue Code of 1986, the conducting of the quarterly financial report program under this section shall be considered as the con- ducting of a related statistical activity author- ized by law. (d)(1) The Secretary shall not select an organi- zation or entity for participation in a survey, if— (A) the organization or entity— (i) has assets of less than $50,000,000; (ii) completed participation in a prior sur- vey in the preceding 10-year period, as deter- mined by the Secretary; and (iii) was selected for that prior survey par- ticipation after September 30, 1990; or (B) the organization or entity— (i) has assets of more than $50,000,000 and less than $100,000,000; (ii) completed participation in a prior sur- vey in the preceding 2-year period, as deter- mined by the Secretary; and (iii) was selected for that prior survey par- ticipation after September 30, 1995. (2)(A) The Secretary shall furnish advice and similar assistance to ease the burden of a small business concern which is attempting to compile and furnish the business information required of organizations and entities participating in the survey. (B) To facilitate the provision of the assist- ance under subparagraph (A), the Secretary shall establish a toll-free telephone number. (C) The Secretary shall expand the use of sta- tistical sampling techniques to select organiza- tions and entities having assets less than $100,000,000 to participate in the survey. (3) The Secretary may undertake such addi- tional paperwork burden reduction initiatives with respect to the conduct of the survey as may be deemed appropriate by the Secretary. (4) For purposes of this subsection: (A) The term ‘‘small business concern’’ means a business concern that meets the re- quirements of section 3(a) of the Small Busi- ness Act and the regulations promulgated pur- suant thereto. (B) The term ‘‘survey’’ means the collection of information by the Secretary pursuant to this section for the purpose of preparing the publication entitled ‘‘Quarterly Financial Re- port for Manufacturing, Mining, and Trade Corporations’’. (Added Pub. L. 97–454, § 1(a)(2), Jan. 12, 1983, 96 Stat. 2494; amended Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 104–13, § 3, May 22, 1995, 109 Stat. 184.) TERMINATION OF SECTION For termination of section by section 4(b) of Pub. L. 97–454, see Effective and Termination Date note below. Editorial Notes REFERENCES IN TEXT The effective date of this section, referred to in sub- sec. (b), is Jan. 12, 1983, see Effective and Termination Date note set out below. Section 6(b) of the Federal Trade Commission Act, re- ferred to in subsec. (b), is classified to section 46(b) of Title 15, Commerce and Trade. Section 6103(j)(1) of the Internal Revenue Code of 1986, referred to in subsec. (c), is classified to section 6103(j)(1) of Title 26, Internal Revenue Code. Section 3(a) of the Small Business Act, referred to in subsec. (d)(4)(A), is classified to section 632(a) of Title 15, Commerce and Trade. AMENDMENTS 1995—Subsec. (d). Pub. L. 104–13 added subsec. (d). 1986—Subsec. (c). Pub. L. 99–514 substituted ‘‘Internal Revenue Code of 1986’’ for ‘‘Internal Revenue Code of 1954’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1995 AMENDMENT Amendment by Pub. L. 104–13 effective Oct. 1, 1995, see section 4(a) of Pub. L. 104–13, set out as an Effective Date note under section 3501 of Title 44, Public Printing and Documents. EFFECTIVE AND TERMINATION DATE; REPORT TO CONGRESS Pub. L. 97–454, § 4, Jan. 12, 1983, 96 Stat. 2495, as amended by Pub. L. 101–227, § 1, Dec. 12, 1989, 103 Stat. Page 17 TITLE 13—CENSUS § 101 1943; Pub. L. 103–105, § 1(a), Oct. 12, 1993, 107 Stat. 1030; Pub. L. 105–252, § 1, Oct. 9, 1998, 112 Stat. 1886; Pub. L. 109–79, § 1, Sept. 30, 2005, 119 Stat. 2044; Pub. L. 114–72, § 2, Oct. 22, 2015, 129 Stat. 566, provided that: ‘‘(a) This Act [enacting section 91 of this title and provisions set out as notes under sections 23 and 91 of this title] shall take effect on the date of the enact- ment of this Act [Jan. 12, 1983]. ‘‘(b) This Act, including the amendments made by this Act, shall cease to have effect after September 30, 2030. ‘‘(c) Not later than 2 years after such effective date [Jan. 12, 1983], the Secretary of Commerce shall submit a report to the Congress regarding the administration of the program transferred by this Act [enacting sec- tion 91 of this title and provisions set out as notes under sections 23 and 91 of this title]. Such report shall describe— ‘‘(1) the estimated respondent burden, including any changes in the estimated respondent burden after the transfer of such program; ‘‘(2) the application made by various public and pri- vate organizations of the information published under such program; and ‘‘(3) technical or administration problems encoun- tered in carrying out such program.’’ [Pub. L. 103–105, § 1(b), Oct. 12, 1993, 107 Stat. 1030, pro- vided that: ‘‘The amendment made under subsection (a) [amending section 4 of Pub. L. 97–454, set out above] shall take effect on September 30, 1993.] TRANSFER OF FUNCTIONS RELATING TO QUARTERLY FINANCIAL STATISTICS Pub. L. 97–454, § 2, Jan. 12, 1983, 96 Stat. 2494, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘‘(a) There are transferred to the Secretary of Com- merce, for administration under section 91 of title 13, United States Code, all functions relating to the quar- terly financial report program which was carried out by the Federal Trade Commission before the effective date of this Act [Jan. 12, 1983] pursuant to the author- ity of section 6(b) of the Federal Trade Commission Act (15 U.S.C. 46(b)). ‘‘(b) All personnel, property, and records of the Fed- eral Trade Commission which the Director of the Office of Management and Budget determines, after consulta- tion with the Secretary of Commerce and the Chairman of the Federal Trade Commission, to be employed, held, or used in connection with any function relating to the quarterly financial report program shall be transferred to the Department of Commerce. For purposes of sec- tions 6103, 7213, and 7431, and other provisions of the In- ternal Revenue Code of 1986 [26 U.S.C. 6103, 7213, 7431], return information (as defined in section 6103(b) of such Code) which is transferred under this subsection shall be treated as if it were furnished to the Bureau of the Census under section 6103(j)(1) of such Code solely for administering the quarterly financial report program under section 91 of title 13, United States Code. Such transfer shall be carried out not later than 90 days after the effective date of this Act [Jan. 12, 1983].’’ SUBCHAPTER V—MISCELLANEOUS Editorial Notes AMENDMENTS 1986—Pub. L. 99–467, § 1(a), Oct. 14, 1986, 100 Stat. 1192, substituted ‘‘V’’ for ‘‘IV’’ as subchapter designation. 1983—Pub. L. 97–454, § 1(a)(1), Jan. 12, 1983, 96 Stat. 2494, substituted ‘‘IV’’ for ‘‘III’’ as subchapter designa- tion. § 101. Defective, dependent, and delinquent class- es; crime (a) The Secretary may collect decennially sta- tistics relating— (1) to the defective, dependent, and delin- quent classes; and (2) to crime, including judicial statistics per- taining thereto. (b) The statistics authorized by subsection (a) of this section shall include information upon the following questions, namely: age, sex, color, nativity, parentage, literacy by race, color, na- tivity, and parentage, and such other questions relating to such subjects as the Secretary deems proper. (c) In addition to the decennial collections au- thorized by subsections (a) and (b) of this sec- tion, the Secretary may compile and publish an- nually statistics relating to crime and to the de- fective, dependent, and delinquent classes. (Aug. 31, 1954, ch. 1158, 68 Stat. 1018.) HISTORICAL AND REVISION NOTES Based on title 13, U.S.C., 1952 ed., §§ 111, 113 (Mar. 6, 1902, ch. 139, § 7, 32 Stat. 52; June 7, 1906, ch. 3048, 34 Stat. 218; June 18, 1929, ch. 28, § 3, 46 Stat. 21; Mar. 4, 1931, ch. 490, 46 Stat. 1517; 1939 Reorganization Plan No. II, § 4(e), eff. July 1, 1939, 4 F.R. 2731, 53 Stat. 1431; 1940 Reorganization Plan No. III, § 3, 5 F.R. 2107, 54 Stat. 1232; June 25, 1947, ch. 124, 61 Stat. 163; Sept. 7, 1950, ch. 910, § 4, 64 Stat. 785). Section consolidates part of section 111 of title 13, U.S.C., 1952 ed., with section 113 of such title which also related to statistics with respect to crime and to the ‘‘defective, dependent, and delinquent classes’’. ‘‘Secretary’’, meaning the Secretary of Commerce, was substituted for ‘‘Director of the Census’’ to con- form with Reorganization Plan No. 5, §§ 1, 2, eff. May 24, 1950, 15 F.R. 3174, 64 Stat. 1263. See Revision Note to section 4 of this title. The provisions of section 111 of title 13, U.S.C., 1952 ed., authorizing statistics relating to transportation by water, and express business, to mines, mining, quarries, and minerals, to savings banks and other savings insti- tutions, mortgage, loan, and investment companies, and similar institutions, and to street railways, elec- tric light and power, telephone, and telegraph business, were omitted as superseded and covered by sections 121–123 of such title (enacted in 1948), which are set out elsewhere in this title. See Distribution Table. Section 111 of title 13, U.S.C., 1952 ed., also authorized the decennial collection of statistics relating to the fishing industry ‘‘in cooperation with the Fish and Wildlife Service’’. In the basic statutory provision (see amendment by act June 7, 1906, ch. 3048, 34 Stat. 218, ‘‘Fish and Wildlife Service’’ read ‘‘Bureau of Fisheries’’ and it was changed, by the codifiers, in such section 111 to the former designation because of 1940 Reorganiza- tion Plan No. III, § 3, 5 F.R. 2107, 54 Stat. 1232, which consolidated the Bureau of Fisheries and the Bureau of Biological Survey into one agency to be known as the ‘‘Fish and Wildlife Service’’. However, at the time of the enactment of the 1906 act, referred to above, both the Bureau of the Fisheries, and the Census Bureau (then referred to as the ‘‘Census Office’’), were in the Department of Commerce. The Bureau of Fisheries was transferred to the Department of the Interior by 1939 Reorganization Plan No. II, § 4(e), 4 F.R. 2731, 53 Stat. 1431, and it is within that department that the Fish and Wildlife Service now functions. Therefore, such provi- sion in section 111 of title 13, U.S.C., 1952 ed., has been omitted from this revised title as obsolete. In any event section 121 of title 13, U.S.C., 1952 ed. (subchapter I of chapter 5 of this revised title) is broad enough to authorize such collection. The provisions of section 111 of title 13, U.S.C., 1952 ed., which authorized statistics relating to religion, and the provisions thereof which related to the designa- tion of reports, are set out as separate sections in this subchapter; and the provisions thereof which related to

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Federal law — U.S. Code and appendices · legal_authorities

13 U.S.C. § 91 — Collection and publication

**(a)** The Secretary shall collect and publish quarterly financial statistics of business operations, organization, practices, management, and relation to other businesses, including data on sales, expenses, profits, assets, liabilities, stockholders’ equity, and related accounts generally used by businesses in income statements, balance sheets, and other measures of financial condition. **(b)** Except to the extent determined otherwise by the Secretary on the basis of changed circumstances, the nature of statistics collected and published under this section, and the manner of the collection and publication of such statistics, shall conform to the quarterly financial reporting program carried out by the Federal Trade Commission before the effective date of this section under section 6(b) of the Federal Trade Commission Act. **(c)** For purposes of section 6103(j)(1) of the Internal Revenue Code of 1986, the conducting of the quarterly financial report program under this section shall be considered as the conducting of a related statistical activity authorized by law. **(d)** (1) The Secretary shall not select an organization or entity for participation in a survey, if— (A) the organization or entity— (i) has assets of less than $50,000,000; (ii) completed participation in a prior survey in the preceding 10-year period, as determined by the Secretary; and (iii) was selected for that prior survey participation after September 30, 1990; or (B) the organization or entity— (i) has assets of more than $50,000,000 and less than $100,000,000; (ii) completed participation in a prior survey in the preceding 2-year period, as determined by the Secretary; and (iii) was selected for that prior survey participation after September 30, 1995. (

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Federal law — U.S. Code and appendices · legal_authorities

15 U.S.C. § 46 — Additional powers of Commission

The Commission shall also have power— **(a) Investigation of persons, partnerships, or corporations** To gather and compile information concerning, and to investigate from time to time the organization, business, conduct, practices, and management of any person, partnership, or corporation engaged in or whose business affects commerce, excepting banks, savings and loan institutions described in [section 57a(f)(3) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section57a/f/3&num=0&edition=prelim), Federal credit unions described in [section 57a(f)(4) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section57a/f/4&num=0&edition=prelim), and common carriers subject to the Act to regulate commerce, and its relation to other persons, partnerships, and corporations. **(b) Reports of persons, partnerships, and corporations** To require, by general or special orders, persons, partnerships, and corporations, engaged in or whose business affects commerce, excepting banks, savings and loan institutions described in [section 57a(f)(3) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section57a/f/3&num=0&edition=prelim), Federal credit unions described in [section 57a(f)(4) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section57a/f/4&num=0&edition=prelim), and common carriers subject to the Act to regulate commerce, or any class of them, or any of them, respectively, to file with the Commission in such form as the Commission may prescribe annual or special, or both annual and special, reports or answers in writing to specific questions, furnishing to the Commission such information as it may require as to the organization, business, condu

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Federal law — U.S. Code and appendices · legal_authorities

15 U.S.C. § 46 — Additional powers of Commission

Page 67 TITLE 15—COMMERCE AND TRADE § 46 place, either directly or through its payment processor. (4) Online marketplace The term ‘‘online marketplace’’ means any person or entity that operates a consumer-di- rected electronically based or accessed plat- form that— (A) includes features that allow for, facili- tate, or enable third party sellers to engage in the sale, purchase, payment, storage, shipping, or delivery of a consumer product in the United States; (B) is used by one or more third party sell- ers for such purposes; and (C) has a contractual or similar relation- ship with consumers governing their use of the platform to purchase consumer products. (5) Seller The term ‘‘seller’’ means a person who sells, offers to sell, or contracts to sell a consumer product through an online marketplace’s plat- form. (6) Third party seller (A) In general The term ‘‘third party seller’’ means any seller, independent of an online market- place, who sells, offers to sell, or contracts to sell a consumer product in the United States through such online marketplace’s platform. (B) Exclusions The term ‘‘third party seller’’ does not in- clude, with respect to an online market- place— (i) a seller who operates the online mar- ketplace’s platform; or (ii) a business entity that has— (I) made available to the general public the entity’s name, business address, and working contact information; (II) an ongoing contractual relation- ship with the online marketplace to pro- vide the online marketplace with the manufacture, distribution, wholesaling, or fulfillment of shipments of consumer products; and (III) provided to the online market- place identifying information, as de- scribed in subsection (a), that has been verified in accordance with that sub- se

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information

**(a) General rule** Returns and return information shall be confidential, and except as authorized by this title— (1) no officer or employee of the United States, (2) no officer or employee of any State, any local law enforcement agency receiving information under subsection (i)(1)(C) or (7)(A), any tribal or local child support enforcement agency, or any local agency administering a program listed in subsection (l)(7)(D) who has or had access to returns or return information under this section or section 6104(c), and (3) no other person (or officer or employee thereof) who has or had access to returns or return information under subsection (c), subsection (e)(1)(D)(iii), paragraph (10), (13), (14), or (15) of subsection (k), paragraph (6), (8), (10), (12), (13) (other than subparagraphs (D)(v) and (D)(vi) thereof), (16), (19), (20), or (21) of subsection (l), paragraph (2) or (4)(B) of subsection (m), or subsection (n), shall disclose any return or return information obtained by him in any manner in connection with his service as such an officer or an employee or otherwise or under the provisions of this section. For purposes of this subsection, the term “officer or employee” includes a former officer or employee. **(b) Definitions** For purposes of this section— (1) **Return** — The term “return” means any tax or information return, declaration of estimated tax, or claim for refund required by, or provided for or permitted under, the provisions of this title which is filed with the Secretary by, on behalf of, or with respect to any person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed. (2) **Return information** — The term “return information” means— (

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6103 — Confidentiality and disclosure of returns

Page 3426 TITLE 26—INTERNAL REVENUE CODE § 6101 1961—Pub. L. 87–397, § 1(c)(1), Oct. 5, 1961, 75 Stat. 829, added item 6109 and redesignated former item 6109 as 6110. § 6101. Period covered by returns or other docu- ments When not otherwise provided for by this title, the Secretary may by regulations prescribe the period for which, or the date as of which, any re- turn, statement, or other document required by this title or by regulations, shall be made. (Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes AMENDMENTS 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. § 6102. Computations on returns or other docu- ments (a) Amounts shown on internal revenue forms The Secretary is authorized to provide with respect to any amount required to be shown on a form prescribed for any internal revenue re- turn, statement, or other document, that if such amount of such item is other than a whole-dol- lar amount, either— (1) the fractional part of a dollar shall be disregarded; or (2) the fractional part of a dollar shall be disregarded unless it amounts to one-half dol- lar or more, in which case the amount (deter- mined without regard to the fractional part of a dollar) shall be increased by $1. (b) Election not to use whole dollar amounts Any person making a return, statement, or other document shall be allowed, under regula- tions prescribed by the Secretary, to make such return, statement, or other document without regard to subsection (a). (c) Inapplicability to computation of amount The provisions of subsections (a) and (b) shall not be applicable to items which must be taken into account in making the computations nec- essary to determine the a

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