26 U.S.C. § 3126
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.
26 U.S.C. § 3126
EDITORIAL NOTES
PRIOR PROVISIONSA prior section 3126 was renumbered section 3128 of this title.
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATESection, 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.
- State
- The term "State" includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.
- 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.