BY ORDER OF THE SECRETARY OF THE TREASURY

TREASURY ORDER: 150-18

DATE: December 31, 1976

SUNSET REVIEW: TBD

SUBJECT: Delegation of Authority with Respect to the Northern Mariana Islands Social Security Tax

The purpose of this order is to delegate authority to the Commissioner of Internal Revenue to perform functions with respect to the administration, collection and enforcement, and assessment of the Northern Mariana Islands Social Security Tax.

The authority necessary to perform all functions on behalf of the government of the Northern Mariana Islands with respect to the administration, collection and enforcement, and assessment of the taxes (including interest and penalties) imposed by the Northern Mariana Islands Social Security Act, heretofore delegated to the Secretary of the Treasury by a Memorandum of Agreement and Delegation made effective as of January 1, 1977, is hereby delegated to the Commissioner of Internal Revenue.

The Commissioner of Internal Revenue may redelegate such authority to any officer or employee of the Internal Revenue Service.