
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC3126]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                      Subtitle C--Employment Taxes
 
             CHAPTER 21--FEDERAL INSURANCE CONTRIBUTIONS ACT
 
                    Subchapter C--General Provisions
 
Sec. 3126. Return and payment by governmental employer

    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, Sec. 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.
