B-193233, October 24, 1978

B-193233: Oct 24, 1978

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This is in response to a letter dated October 10, 1978, concerning the proper interpretation of section 2(a)(1) of the Payments in Lieu of Taxes Act of 1976. GAO found that payments made by States directly to school districts, from revenues received pursuant to the statutes listed in section 4 of the Act, should not be deducted from entitlements due units of local government.