State Of New York et al v. Mnuchin et al

Filing 47

DECLARATION of Owen T. Conroy in Support re: 44 CROSS MOTION for Summary Judgment .. Document filed by State Of Connecticut, State Of New York, State of Maryland, State of New Jersey. (Attachments: # 1 Exhibit 1, # 2 Exhibit 2, # 3 Exhibit 3, # 4 Exhibit 4, # 5 Exhibit 5, # 6 Exhibit 6, # 7 Exhibit 7, # 8 Exhibit 8, # 9 Exhibit 9, # 10 Exhibit 10, # 11 Exhibit 11, # 12 Exhibit 12, # 13 Exhibit 13, # 14 Exhibit 14, # 15 Exhibit 15, # 16 Exhibit 16, # 17 Exhibit 17, # 18 Exhibit 18, # 19 Exhibit 19, # 20 Exhibit 20, # 21 Exhibit 21, # 22 Exhibit 22, # 23 Exhibit 23, # 24 Exhibit 24, # 25 Exhibit 25, # 26 Exhibit 26, # 27 Exhibit 27, # 28 Exhibit 28, # 29 Exhibit 29, # 30 Exhibit 30, # 31 Exhibit 31, # 32 Exhibit 32, # 33 Exhibit 33, # 34 Exhibit 34, # 35 Exhibit 35, # 36 Exhibit 36, # 37 Exhibit 37, # 38 Exhibit 38, # 39 Exhibit 39, # 40 Exhibit 40, # 41 Exhibit 41, # 42 Exhibit 42, # 43 Exhibit 43, # 44 Exhibit 44, # 45 Exhibit 45, # 46 Exhibit 46, # 47 Exhibit 47, # 48 Exhibit 48, # 49 Exhibit 49, # 50 Exhibit 50, # 51 Exhibit 51, # 52 Exhibit 52, # 53 Exhibit 53, # 54 Exhibit 54, # 55 Exhibit 55, # 56 Exhibit 56, # 57 Exhibit 57, # 58 Exhibit 58, # 59 Exhibit 59, # 60 Exhibit 60, # 61 Exhibit 61, # 62 Exhibit 62, # 63 Exhibit 63, # 64 Exhibit 64, # 65 Exhibit 65, # 66 Exhibit 66, # 67 Exhibit 67, # 68 Exhibit 68, # 69 Exhibit 69, # 70 Exhibit 70, # 71 Exhibit 71, # 72 Exhibit 72, # 73 Exhibit 73, # 74 Exhibit 74, # 75 Exhibit 75, # 76 Exhibit 76, # 77 Exhibit 77, # 78 Exhibit 78, # 79 Exhibit 79, # 80 Exhibit 80, # 81 Exhibit 81, # 82 Exhibit 82, # 83 Exhibit 83, # 84 Exhibit 84, # 85 Exhibit 85, # 86 Exhibit 86, # 87 Exhibit 87, # 88 Exhibit 88, # 89 Exhibit 89, # 90 Exhibit 90, # 91 Exhibit 91, # 92 Exhibit 92, # 93 Exhibit 93, # 94 Exhibit 94, # 95 Exhibit 95, # 96 Exhibit 96, # 97 Exhibit 97, # 98 Exhibit 98, # 99 Exhibit 99, # 100 Exhibit 100, # 101 Exhibit 101, # 102 Exhibit 102, # 103 Exhibit 103, # 104 Exhibit 104, # 105 Exhibit 105, # 106 Exhibit 106)(Conroy, Owen)

Exhibit 58

94 STAT. 250

PUBLIC LAW 96-223—APR. 2, 1980
"(b) REGULATIONS.—The Secretary shall prescribe such regulations
as may be necessary or appropriate to carry out the purposes of this
chapter, including such changes in the application of the energy
regulations for purposes of this chapter as may be necessary or
appropriate to carry out such purposes.

26 USC 4998.

"SBC. 4998. CROSS REFERENCES.
"(1} For additions to the tax and additional amount for failure to file
tax return or to pay tax. see section 6651.
"it) For additions to the tax and additional amounts for failure to file
certain Information return*, registration statements, etc™ see section 6652.
"(3) For additions to the tax and additional amounts for negligence and
fraud, see section 6653.
"(4) For additions to the tax and additional amounts for failure to
make deposit of taxes, see section 6658.
"(6) For additions to the tax and additional amounts for failure to collect and pay over tax, or attempt to evade or defeat tax, see section 6672.
"(6) For criminal penalties for attempt to evade or defeat tax, willful
failure to collect or pay over tax, willful failure to file return, supply information, or pay tax, and for fraud and false statements, see sections
7201,7202,7203, and 7206.
"(7) For criminal penalties for failure to furnish certain information regarding windfall profit tax on domestic crude oil, see section 7241."

(2) CLERICAL AMENDMENT.—The table of chapters for subtitle D
is amended by adding at the end thereof the following new item:
"CHAPTEB

2G use 164.
Ante, P. 230.

45. Windfall profit tax on domestic crude oil."

(b) DEDUCTIBILITY OP WINDFALL PROFIT TAX.—The first sentence of
section 164(a) (relating to deduction for taxeB) is amended by inserting after paragraph (4) the following new paragraph:
"(5) The windfall profit tax imposed by section 4986."
(c) TEUE FOR FILING RETURN OF WINDFALL PROFIT TAX; DEPOSITARY
REQUIREMENTS —
(1) TIME FOH FILING RETURN OF WINDFALL PROFIT TAX.—

26 USC 6076.
Ante, p. 244.
Ante. p. 230.

(A) Part V of subchapter A of chapter 61 (relating to time
for filing returns and other documents) is amended by
adding at the end thereof the following new section:
"SEC. 6076. TIME FOR FILING RETURN OF WINDFALL PROFIT TAX.
"(a) GENERAL RULE.—Except in the case of a return required by
regulations prescribed under section 4995(aX5), each return—
"(i) of the tax imposed by section 4986 (relating to windfall
profit tax) for any taxable period (within the meaning of section
4996(bX7)),or
"(2) by a person required under section 4995(a) to withhold the
windfall profit tax for any taxable period,
shall be filed not later than the last day of the second month following
the close of the taxable period,
"fl)) CROSS REFERENCE.—
"For depositary requirements applicable to the tax imposed by section
4986, see section 4995(b)."

(B) The table of sections for such part V is amended by
adding at the end thereof the following new item:
"Sec. 6076. Time for Sling return of windfall profit tax."

26 usc 6302.

(2) CROSS REFERENCK.—Subsection (d) of section 6302 is
amended to read as follows:
"(d) CROSS REFERENCES.—