Internal Revenue Code:Sec. 3404. Return and payment by governmental employer

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle C - Employment Taxes
       CHAPTER 24 - COLLECTION OF INCOME TAX AT SOURCE ON WAGES
     

Statute

    Sec. 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.
 

Sources

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

Miscellaneous

                                 AMENDMENTS
      1976 - Pub. L. 94-455 struck out ''Territory'' after ''or a
    State'' and ''of such State''.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 3402 of this title.