Title 13 — Census
Chapter 3 — Collection and Publication of Statistics
§ 91. Collection and publication
Statutory text
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.
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.
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.
The Secretary shall not select an organization or entity for participation in a survey, if—
the organization or entity—
has assets of less than $50,000,000;
completed participation in a prior survey in the preceding 10-year period, as determined by the Secretary; and
was selected for that prior survey participation after ; or
the organization or entity—
has assets of more than $50,000,000 and less than $100,000,000;
completed participation in a prior survey in the preceding 2-year period, as determined by the Secretary; and
was selected for that prior survey participation after .
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.
To facilitate the provision of the assistance under subparagraph (A), the Secretary shall establish a toll-free telephone number.
The Secretary shall expand the use of statistical sampling techniques to select organizations and entities having assets less than $100,000,000 to participate in the survey.
The Secretary may undertake such additional paperwork burden reduction initiatives with respect to the conduct of the survey as may be deemed appropriate by the Secretary.
For purposes of this subsection:
The term “small business concern” means a business concern that meets the requirements of section 3(a) of the Small Business Act and the regulations promulgated pursuant thereto.
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 Report for Manufacturing, Mining, and Trade Corporations”.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Pub. L. 97–454 § 1(a)(2) · 96 Stat. 2494
Enacted · 13 U.S.C. § 91
Added Pub. L. 97–454, § 1(a)(2), Jan. 12, 1983, 96 Stat. 2494
Source evidence
Code source credit
Added Pub. L. 97–454, § 1(a)(2), Jan. 12, 1983, 96 Stat. 2494Enacted provision · exact public law section
(1) by redesignating subchapter III as subchapter IV; andTax Reform Act of 1986
Pub. L. 99–514 § 2 · 100 Stat. 2085
Substituted · 13 U.S.C. § 91(c)
Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.Enacted provision · exact public law section
SEC. 2. INTERNAL REVENUE CODE OF 1986. (a) Redesignation of 1954 Code.— The Internal Revenue Title enacted August 16, 1954, as heretofore, hereby, or hereafter amended, may be cited as the “Internal Revenue Code of 1986”. (b) References in Laws, Etc.— Except when inappropriate, any reference in any law, Executive order, or other document— (1) to the Internal Revenue Code of 1954 shall include a reference to the Internal Revenue Code of 1986, and (2) to the Internal Revenue Code of 1986 shall include a reference to the provisions of law formerly known as the Internal Revenue Code of 1954.Paperwork Reduction Act of 1995
Pub. L. 104–13 § 3 · 109 Stat. 163
Added · 13 U.S.C. § 91(d)
Pub. L. 104–13 added subsec. (d)
Source evidence
Code amendment note
Subsec. (d). Pub. L. 104–13 added subsec. (d).Enacted provision · exact public law section
SEC. 3. BURDEN REDUCTION REGARDING QUARTERLY FINANCIAL REPORT PROGRAM AT BUREAU OF THE CENSUS. Section 91 of title 13, United States Code, is amended by adding at the end the following new subsection: “(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. “(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 assistance under subparagraph (A), the Secretary shall establish a toll-free telephone number. “(C) The Secretary shall expand the use of statistical sampling techniques to select organizations and entities having assets less than $100,000,000 to participate in the survey. “(3) The Secretary may undertake such additional 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 requirements of section 3(a) of the Small Business Act and the regulations promulgated pursuant 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 Report for Manufacturing, Mining, and Trade Corporations’.”.Effective date note
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.
3 of 3 references resolved to an enrolled provision
Notes
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 subsec. (b), is , see Effective and Termination Date note set out below.
Section 6(b) of the Federal Trade Commission Act, referred 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.
Amendments1986–1995 · 2 rounds
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 , 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, , 96 Stat. 2495, as amended by Pub. L. 101–227, § 1, , 103 Stat. 1943; Pub. L. 103–105, § 1(a), , 107 Stat. 1030; Pub. L. 105–252, § 1, , 112 Stat. 1886; Pub. L. 109–79, § 1, , 119 Stat. 2044; Pub. L. 114–72, § 2, , 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 enactment of this Act [].
“(b) This Act, including the amendments made by this Act, shall cease to have effect after .
“(c) Not later than 2 years after such effective date [], the Secretary of Commerce shall submit a report to the Congress regarding the administration of the program transferred by this Act [enacting section 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 private organizations of the information published under such program; and
“(3) technical or administration problems encountered in carrying out such program.”
[Pub. L. 103–105, § 1(b), , 107 Stat. 1030, provided that: “The amendment made under subsection (a) [amending section 4 of Pub. L. 97–454, set out above] shall take effect on .]
Transfer of Functions Relating to Quarterly Financial Statistics
Pub. L. 97–454, § 2, , 96 Stat. 2494, as amended by Pub. L. 99–514, § 2, , 100 Stat. 2095, provided that:
“(a) There are transferred to the Secretary of Commerce, for administration under section 91 of title 13, United States Code, all functions relating to the quarterly financial report program which was carried out by the Federal Trade Commission before the effective date of this Act [] pursuant to the authority of section 6(b) of the Federal Trade Commission Act (15 U.S.C. 46(b)).
“(b) All personnel, property, and records of the Federal Trade Commission which the Director of the Office of Management and Budget determines, after consultation 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 sections 6103, 7213, and 7431, and other provisions of the Internal 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 [].”
Credits
1983–1995 · 3 acts
- 1983Added Pub. L. 97–454, § 1(a)(2), , 96 Stat. 2494
- 1986amended Pub. L. 99–514, § 2, , 100 Stat. 2095
- 1995Pub. L. 104–13, § 3, , 109 Stat. 184.
Show as published
(Added Pub. L. 97–454, § 1(a)(2), , 96 Stat. 2494; amended Pub. L. 99–514, § 2, , 100 Stat. 2095; Pub. L. 104–13, § 3, , 109 Stat. 184.)