Not later than September 15, 2012, and annually thereafter, the head of the Federal Bureau of Prisons and the head of any State agency charged with the responsibility for administration of prisons shall provide to the Secretary in electronic format a list with the information described in subsection (b) of all the inmates incarcerated within the prison system for any part of the prior 2 calendar years or the current calendar year through August 31.
The information with respect to each inmate is-
The Secretary shall determine the electronic format of the information described in subsection (b).
26 U.S.C. § 6116
EDITORIAL NOTES
PRIOR PROVISIONSA prior section 6116 was renumbered section 6117 of this title.
- Secretary
- The term "Secretary" means the Secretary of the Treasury or his delegate.
- State
- The term "State" shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.
- taxpayer
- The term "taxpayer" means any person subject to any internal revenue tax.