Internal Revenue Code:Sec. 3126. Return and payment by governmental employer

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle C - Employment Taxes
       CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
        Subchapter C - General Provisions
      

Statute

    Sec. 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.
 

Sources

    (Added Pub. L. 99-509, title IX, Sec. 9002(a)(1), Oct. 21, 1986,
    100 Stat. 1970.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 3126 was renumbered section 3128 of this title.
                               EFFECTIVE DATE
      Section, except as otherwise provided, effective with respect to
    payments due with respect to wages paid after Dec. 31, 1986,
    including wages paid after such date by a State (or political
    subdivision thereof) that modified its agreement pursuant to
    section 418(e)(2) of Title 42, The Public Health and Welfare, see
    section 9002(d) of Pub. L. 99-509, set out as an Effective Date of
    1986 Amendment note under section 418 of Title 42.