
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 13USC91]

 
                            TITLE 13--CENSUS
 
           CHAPTER 3--COLLECTION AND PUBLICATION OF STATISTICS
 
              SUBCHAPTER IV--QUARTERLY FINANCIAL STATISTICS
 
Sec. 91. Collection and publication

    (a) 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.
    (b) 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.
    (c) 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.
    (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''.

(Added Pub. L. 97-454, Sec. 1(a)(2), Jan. 12, 1983, 96 Stat. 2494; 
amended Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 
104-13, Sec. 3, May 22, 1995, 109 Stat. 184.)

                         Termination of Section

        For termination of section by section 4(b) of Pub. L. 97-454, 
    see Effective and Termination Date note below.

                       References in Text

    The effective date of this section, referred to in subsec. (b), is 
Jan. 12, 1983, 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.


                               Amendments

    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''.


                    Effective Date of 1995 Amendment

    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.


           Effective and Termination Date; Report to Congress

    Section 4 of Pub. L. 97-454, as amended by Pub. L. 101-227, Sec. 1, 
Dec. 12, 1989, 103 Stat. 1943; Pub. L. 103-105, Sec. 1(a), Oct. 12, 
1993, 107 Stat. 1030; Pub. L. 105-252, Sec. 1, Oct. 9, 1998, 112 Stat. 
1886, 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 [Jan. 12, 1983].
    ``(b) This Act, including the amendments made by this Act, shall 
cease to have effect after September 30, 2005.
    ``(c) Not later than 2 years after such effective date [Jan. 12, 
1983], 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.''
    [Section 1(b) of Pub. L. 103-105 provided that: ``The amendment made 
under subsection (a) [amending section 4 of Pub. L. 97-454, set out 
above] shall take effect on September 30, 1993.]

    Transfer of Functions Relating to Quarterly Financial Statistics

    Section 2 of Pub. L. 97-454, as amended by Pub. L. 99-514, Sec. 2, 
Oct. 22, 1986, 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 [Jan. 12, 1983] 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 
[Jan. 12, 1983].''
