26 U.S.C. § 3404 — Return and payment by governmental employer
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 93 words · no verdicts yet
When the employer is a government entity or its agency, an authorized officer or employee controlling wage payments may file the return for deducted and withheld amounts.
If the employer* is the United States, a State or political subdivision, the District of Columbia, or an agency or instrumentality of one or more of them, an officer or employee* controlling wage payments, or appropriately designated for that purpose, may file the return for amounts deducted and withheld from wages*.
If the employer* is the United States, or a State, or political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing, the return of the amount deducted and withheld upon any wages* may be made by any officer or employee* of the United States, or of such State, or political subdivision, or of the District of Columbia, or of 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: (Aug. 16, 1954, ch. 736, 68A Stat. 469; Pub. L. 94–455, title XIX, § 1903(c), Oct. 4, 1976, 90 Stat. 1810.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1810
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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