
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 10USC1045]

 
                         TITLE 10--ARMED FORCES
 
                    Subtitle A--General Military Law
 
                           PART II--PERSONNEL
 
              CHAPTER 53--MISCELLANEOUS RIGHTS AND BENEFITS
 
Sec. 1045. Voluntary withholding of State income tax from 
        retired or retainer pay
        
    (a) The Secretary concerned shall enter into an agreement under this 
section with any State within 120 days of a request for agreement from 
the proper State official. The agreement shall provide that the 
Secretary concerned shall withhold State income tax from the monthly 
retired or retainer pay of any member or former member entitled to such 
pay who voluntarily requests such withholding in writing. The amounts 
withheld during any calendar quarter shall be retained by the Secretary 
concerned and disbursed to the States during the month following that 
calendar quarter.
    (b) A member or former member may request that the State designated 
for withholding be changed and that the withholdings be remitted in 
accordance with such change. A member or former member also may revoke 
any request of such member or former member for withholding. Any request 
for a change in the State designated and any revocation is effective on 
the first day of the month after the month in which the request or 
revocation is processed by the Secretary concerned, but in no event 
later than on the first day of the second month beginning after the day 
on which the request or revocation is received by the Secretary 
concerned.
    (c) A member or former member may have in effect at any time only 
one request for withholding under this section and may not have more 
than two such requests in effect during any one calendar year.
    (d)(1) This section does not give the consent of the United States 
to the application of a statute that imposes more burdensome 
requirements on the United States than on employers generally or that 
subjects the United States or any member or former member entitled to 
retired or retainer pay to a penalty or liability because of this 
section.
    (2) The Secretary concerned may not accept pay from a State for 
services performed in withholding State income taxes from retired or 
retainer pay.
    (3) Any amount erroneously withheld from retired or retainer pay and 
paid to a State by the Secretary concerned shall be repaid by the State 
in accordance with regulations prescribed by the Secretary concerned.
    (e) In this section:
        (1) The term ``State'' means any State, the District of 
    Columbia, the Commonwealth of Puerto Rico, and any territory or 
    possession of the United States.
        (2) The term ``Secretary concerned'' includes the Secretary of 
    Health and Human Services with respect to the commissioned corps of 
    the Public Health Service and the Secretary of Commerce with respect 
    to the commissioned corps of the National Oceanic and Atmospheric 
    Administration.

(Added Pub. L. 98-525, title VI, Sec. 654(a), Oct. 19, 1984, 98 Stat. 
2551; amended Pub. L. 100-26, Sec. 7(k)(2), Apr. 21, 1987, 101 Stat. 
284.)


                               Amendments

    1987--Subsec. (e)(1), (2). Pub. L. 100-26 inserted ``The term'' 
after each par. designation.
