26 U.S.C. § 3126 — Return and payment by governmental em­ployer

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.