### Question
How is the term per capita adjusted taxes of all units of general local government of the same type defined?


### Answer
The term **per capita adjusted taxes of all units of general local government of the same type** is defined in *31 U.S.C. § 6705* as the following:

> the sum of the adjusted taxes of all units of general local government of the same type divided by the sum of the populations of all units of general local government of the same type

#### Citation:
  - *31 U.S.C. § 6705*
  - Heading: **SUBTITLE V-GENERAL ASSISTANCE ADMINISTRATION > CHAPTER 67-FEDERAL PAYMENTS**

