; aircraft, water craft The destination of rental and lease payments on land vehicles, aircraft and water craft shall be— (A) in the case of rentals and leases of a term of 1 month or less, the location where the land vehicle, aircraft, or water craft was originally delivered to the renter or lessee, and (B) in the case of rentals and leases of a term greater than 1 month, the residence of the renter or lessee. (h) Allocation Rules For purposes of allocating revenue— (1) between or among administering States from taxes imposed by this subtitle or from State sales taxes administered by third-party administering States, or (2) between or among States imposing conforming State sales taxes, the revenue shall be allocated to those States that are the destination of the taxable property or service. (i) Federal Office of Revenue Allocation The Secretary shall establish an Office of Revenue Allocation to arbitrate any claims or disputes among administering States as to the destination of taxable property and services for purposes of allocating revenue between or among the States from taxes imposed by this subtitle. The determination of the Administrator of the Office of Revenue Allocation shall be subject to judicial review in any Federal court with competent jurisdiction. The standard of review shall be abuse of discretion. 406. General administrative matters (a) In General The Secretary and each sales tax administering authority may employ such persons as may be necessary for the administration of this subtitle and may delegate to employees the authority to conduct interviews, hearings, prescribe rules, promulgate regulations, and perform such other duties as are required by this subtitle. (b) Resolution of Any Inconsistent Rules and Regulations In the event that the Secretary and any sales tax administering authority have issued inconsistent rules or regulations, any lawful rule or regulation issued by the Secretary shall govern. (c) Adequate Notice To Be Provided Except in the case of an emergency declared by the