26 U.S.C. § 3126 — Return and payment by governmental employer
submitted 40 years ago by Pub. L. 99-509 to r/title-26-INTERNAL-REVENUE-CODE · 85 words · no verdicts yet
This section sets rules about Return and payment by governmental employer. If the employer is a State or political subdivision of it, 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...
If the employer is a State* or political subdivision of it, 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.
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.
Source credit: (Added Pub. L. 99–509, title IX, § 9002(a)(1), Oct. 21, 1986, 100 Stat. 1970.)
- 1986Enacted · Pub. L. 99-509 · 100 Stat. 1970
A history note hasn’t been published yet. The record shows enactment by Pub. L. 99-509 on 1986-10-21.
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