48 USC § 1842 - Covering into Commonwealth treasury of tax proceeds collected pursuant to Covenant

---
identifier: "/us/usc/t48/s1842"
source: "usc"
legal_status: "official_prima_facie"
title: "48 USC § 1842 - Covering into Commonwealth treasury of tax proceeds collected pursuant to Covenant"
title_number: 48
title_name: "TERRITORIES AND INSULAR POSSESSIONS"
section_number: "1842"
section_name: "Covering into Commonwealth treasury of tax proceeds collected pursuant to Covenant"
chapter_number: 17
chapter_name: "NORTHERN MARIANA ISLANDS"
subchapter_number: "III"
subchapter_name: "MISCELLANEOUS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Pub. L. 96–205, title II, § 204(b), Mar. 12, 1980, 94 Stat. 87.)"
---


# § 1842. Covering into Commonwealth treasury of tax proceeds collected pursuant to Covenant

Public Law 94–241

The Secretary shall take such steps as are necessary to ensure that the proceeds of taxes collected under the provisions of sections 601, 602, 603, and 604 of the Covenant () are covered directly upon collection into the treasury of the Commonwealth of the Northern Mariana Islands.

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**Source Credit**: (Pub. L. 96–205, title II, § 204(b), Mar. 12, 1980, 94 Stat. 87.)

## Editorial Notes

### References in Text

The Covenant, referred to in text, is the Covenant to Establish a Commonwealth of the Northern Mariana Islands in Political Union with the United States of America, which is contained in , set out as a note under .

, referred to in text, is , , , as amended, which is classified generally to subchapter I (§ 1801 et seq.) of this chapter. For complete classification of this Act to the Code, see Tables.

## Statutory Notes and Related Subsidiaries

### Codification

Section was formerly set out as a note under .

### Authority of Guam, American Samoa, and the Northern Mariana Islands To Enact Revenue Laws

See , set out as a note under , Internal Revenue Code.