§ 3404. — Return and payment by governmental employer.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 26USC3404]
TITLE 26--INTERNAL REVENUE CODE
Subtitle C--Employment Taxes
CHAPTER 24--COLLECTION OF INCOME TAX AT SOURCE ON WAGES
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 469; Pub. L. 94-455, title XIX,
Sec. 1903(c), Oct. 4, 1976, 90 Stat. 1810.)
Amendments
1976--Pub. L. 94-455 struck out ``Territory'' after ``or a State''
and ``of such State''.
Section Referred to in Other Sections
This section is referred to in section 3402 of this title.
