26 U.S.C. § 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.
Notes of Decisions
Cited in 1
case, 1984–1984 · leading case: Rosenbluth Trading, Inc. v. United States, 736 F.2d 43 (2d Cir. 1984).
Rosenbluth Trading, Inc. v. United States, 736 F.2d 43 (2d Cir. 1984). “Of course, the system is unlike traditional insurance in major respects, notably, the lack of funded reserves and the consequent dependency on future tax collections; also dissimilar from most insurance programs is the compulsory nature of social security.”
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