26 U.S.C. § 3126
§ 3126. Return and payment by governmental employer
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History
Added in 1986 by the Public Law 99-509. Last changed October 21, 1986 by the Public Law 99-509.
Every change, newest first (1)
- October 21, 1986Public Law 99-509 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
If the employer is a State or political subdivision thereof, or an agency or instrumentality of any one or more of the foregoing, the return of the amount deducted and withheld upon any wages under section 3101 and the amount of the tax imposed by section 3111 may be made by any officer or employee of such State or political subdivision or such agency or instrumentality, as the case may be, having control of the payment of such wages, or appropriately designated for that purpose.