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31 U.S. Code § 6720. Definitions, application, and administration
(a)Definitions.—In this chapter—
(1) “unit of general local government” means—
(A)
a county, township, city, or political subdivision of a county, township, or city, that is a unit of general local government as determined by the Secretary of Commerce for general statistical purposes; and
(B)
the District of Columbia and the recognized governing body of an Indian tribe or Alaskan Native village that carries out substantial governmental duties and powers;
(2)
“payment period” means each 1-year period beginning on October 1 of the years 1994 through 2000;
(3)
“State and local taxes” means taxes imposed by a State government or unit of general local government or other political subdivision of a State government for public purposes (except employee and employer assessments and contributions to finance retirement and social insurance systems and other special assessments for capital outlay) as determined by the Secretary of Commerce for general statistical purposes;