26 U.S.C. § 3404

Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)

Section 3404 - Return and payment by governmental employer

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.

26 U.S.C. § 3404

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

EDITORIAL NOTES

AMENDMENTS1976-Pub. L. 94-455 struck out "Territory" after "or a State" and "of such State".

State

The term "State" shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.