
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: 5USC8469]

 
             TITLE 5--GOVERNMENT ORGANIZATION AND EMPLOYEES
 
                           PART III--EMPLOYEES
 
                   Subpart G--Insurance and Annuities
 
            CHAPTER 84--FEDERAL EMPLOYEES' RETIREMENT SYSTEM
 
          SUBCHAPTER VI--GENERAL AND ADMINISTRATIVE PROVISIONS
 
Sec. 8469. Withholding of State income taxes

    (a) The Office shall, in accordance with this section, enter into an 
agreement with any State within 120 days of a request for agreement from 
the proper State official. The agreement shall provide that the Office 
shall withhold State income tax in the case of the monthly annuity of 
any annuitant who voluntarily requests, in writing, such withholding. 
The amounts withheld during any calendar quarter shall be held in the 
Fund and disbursed to the States during the month following that 
calendar quarter.
    (b) An annuitant may have in effect at any time only one request for 
withholding under this section, and an annuitant may not have more than 
two such requests in effect during any one calendar year.
    (c) Subject to subsection (b), an annuitant may change the State 
designated by that annuitant for purposes of having withholdings made, 
and may request that the withholdings be remitted in accordance with 
such change. An annuitant also may revoke any request of that annuitant 
for withholding. Any change in the State designated or revocation is 
effective on the first day of the month after the month in which the 
request or the revocation is processed by the Office, but in no event 
later than on the first day of the second month beginning after the day 
on which such request or revocation is received by the Office.
    (d) This section does not give the consent of the United States to 
the application of a statute which imposes more burdensome requirements 
on the United States than on employers generally, or which subjects the 
United States or any annuitant to a penalty or liability because of this 
section. The Office may not accept pay from a State for services 
performed in withholding State income taxes from annuities. Any amount 
erroneously withheld from an annuity and paid to a State by the Office 
shall be repaid by the State in accordance with regulations issued by 
the Office.
    (e) For the purpose of this section--
        (1) the term ``State'' means a State, the District of Columbia, 
    or any territory or possession of the United States; and
        (2) the term ``annuitant'' includes a survivor who is receiving 
    an annuity from the Fund.

(Added Pub. L. 99-335, title I, Sec. 101(a), June 6, 1986, 100 Stat. 
576.)

                  Section Referred to in Other Sections

    This section is referred to in section 8348 of this title.
