2002 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 24 - COLLECTION OF INCOME TAX AT SOURCE ON WAGES
Sec. 3404 - Return and payment by governmental employer
View Metadata| Publication Title | United States Code, 2000 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE CHAPTER 24 - COLLECTION OF INCOME TAX AT SOURCE ON WAGES Sec. 3404 - Return and payment by governmental employer |
| Contains | section 3404 |
| Date | 2002 |
| Laws in Effect as of Date | January 6, 2003 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 469; Pub. L. 94-455, title XIX, §1903(c), Oct. 4, 1976, 90 Stat. 1810. |
| Statutes at Large Reference | 90 Stat. 1810 |
| Public Law References | Public Law 94-455 |
§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, §1903(c), Oct. 4, 1976, 90 Stat. 1810.)
Amendments1976—Pub. L. 94–455 struck out “Territory” after “or a State” and “of such State”.
Section Referred to in Other SectionsThis section is referred to in section 3402 of this title.
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