26 U.S.C. § 3123
Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)
Whenever under this chapter or any act of Congress, or under the law of any State, an employer is required or permitted to deduct any amount from the remuneration of an employee and to pay the amount deducted to the United States, a State, or any political subdivision thereof, then for purposes of this chapter the amount so deducted shall be considered to have been paid to the employee at the time of such deduction.
26 U.S.C. § 3123
- 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.
- political subdivision
- The term "political subdivision" includes an instrumentality of-(i) a State,(ii) one or more political subdivisions of a State, or(iii) a State and one or more of its political subdivisions.