4 U.S.C. § 120: Procedure if no electronic database provided

expended reasonable resources to implement and maintain an appropriately detailed electronic database of street address assignments to taxing jurisdictions; implemented and maintained reasonable internal controls to promptly correct misassignments of street addresses to taxing jurisdictions; and used all reasonably obtainable and usable data pertaining to municipal annexations, incorporations, reorganizations and any other changes in jurisdictional boundaries that materially affect the accuracy of such database. 18 months after the nationwide standard numeric code described in section 119(a) has been approved by the Federation of Tax Administrators and the Multistate Tax Commission; or 6 months after such State or a designated database provider in such State provides such database as prescribed in section 119(a).