
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: 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.
