26 USC 3126 – Return and payment by governmental employer
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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.
Terms Used In 26 USC 3126
- employee: shall include a full-time life insurance salesman who is considered an employee for the purpose of chapter 21. See 26 USC 7701
- officer: includes any person authorized by law to perform the duties of the office. See 1 USC 1
- State: shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title. See 26 USC 7701
- wages: means wages (as defined in section 3121(a)) and compensation (as defined in section 3231(e)). See 26 USC 3134