26-U.S.C.-3126

§3126 – Return and Payment By Governmental Employer

Pathway

Title 26 > Subtitle C > Chapter 21 > Subchapter C > Section 3126

Details

• Reference: Section 3126
• Legend: §3126 – Return and Payment By Governmental Employer
• USCode Year: 2013

Provision Content

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.

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

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-3123 in the Legal Encyclopedia: Taxes

In this entry about 26-U.S.C.-3123, find legal reference material, bibliographies and premiere content related to taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxes-specific issues, written by authorities in the field.

26-U.S.C.-3122 in the Legal Encyclopedia: Employment Taxes

In this entry about 26-U.S.C.-3122, find legal reference material, bibliographies and premiere content related to employment taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States employment taxes-specific issues, written by authorities in the field.

Subchapter A – in the Legal Encyclopedia: Employment

In this entry about Subchapter A – , find legal reference material, bibliographies and premiere content related to employment in the American Encyclopedia of Law, presenting a comprehensive view of the United States employment-specific issues, written by authorities in the field.

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