### Question
How is the term appropriate State officer defined?


### Answer
The term **appropriate State officer** is defined in *26 U.S.C. § 6104* as the following:

> the State attorney general, State tax officer, or any State official charged with overseeing organizations of the type described in section 501(c)(3)

#### Citation:
  - *26 U.S.C. § 6104*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter B-Miscellaneous Provisions**

