Return and payment by governmental employer

26 U.S.C. § 3404

• Title: 26 — Internal Revenue Code
• Chapter: 24 — COLLECTION OF INCOME TAX AT SOURCE ON WAGES

Text

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.

History

(Aug. 16, 1954, ch. 736, 68A Stat. 469; Pub. L. 94–455, title XIX, §1903(c), Oct. 4, 1976, 90 Stat. 1810.)

Editorial Notes

Editorial Notes

Amendments
1976—Pub. L. 94–455 struck out "Territory" after "or a State" and "of such State".