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.
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Nearby sections (25 sections)
- 2704 · Treatment of certain lapsing rights and restrictions
- 2801 · Imposition of tax
- 3101 · Rate of tax
- 3102 · Deduction of tax from wages
- 3111 · Rate of tax
- 3112 · Instrumentalities of the United States
- 3113 · Repealed. Pub. L. 94–455, title XIX, § 1903(a)(2), Oct. 4, 1976,…
- 3121 · Definitions
- 3122 · Federal service
- 3123 · Deductions as constructive payments
- 3124 · Estimate of revenue reduction
- 3125 · Returns in the case of governmental employees in States, Guam,…
- 3126 · Return and payment by governmental employer
- 3127 · Exemption for employers and their employees where both are…
- 3128 · Short title
- 3131 · Credit for paid sick leave
- 3132 · Payroll credit for paid family leave
- 3133 · Special rule related to tax on employers
- 3134 · Employee retention credit for employers subject to closure due…
- 3201 · Rate of tax
- 3202 · Deduction of tax from compensation
- 3211 · Rate of tax
- 3212 · Determination of compensation
- 3221 · Rate of tax
- 3231 · Definitions