26 U.S.C. § 3125 : US Code - Section 3125: Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia

Search 26 U.S.C. § 3125 : US Code - Section 3125: Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia

(a) States
Except as otherwise provided in this section, in the case of the
taxes imposed by sections 3101(b) and 3111(b) with respect to
service performed in the employ of a State or any political
subdivision thereof (or any instrumentality of any one or more of
the foregoing which is wholly owned thereby), the return and
payment of such taxes may be made by the head of the agency or
instrumentality having the control of such service, or by such
agents as such head may designate. The person making such return
may, for convenience of administration, make payments of the tax
imposed under section 3111 with respect to the service of such
individuals without regard to the contribution and benefit base
limitation in section 3121(a)(1).
(b) Guam
The return and payment of the taxes imposed by this chapter on
the income of individuals who are officers or employees of the
Government of Guam or any political subdivision thereof or of any
instrumentality of any one or more of the foregoing which is wholly
owned thereby, and those imposed on such Government or political
subdivision or instrumentality with respect to having such
individuals in its employ, may be made by the Governor of Guam or
by such agents as he may designate. The person making such return
may, for convenience of administration, make payments of the tax
imposed under section 3111 with respect to the service of such
individuals without regard to the contribution and benefit base
limitation in section 3121(a)(1).
(c) American Samoa
The return and payment of the taxes imposed by this chapter on
the income of individuals who are officers or employees of the
Government of American Samoa or any political subdivision thereof
or of any instrumentality of any one or more of the foregoing which
is wholly owned thereby, and those imposed on such Government or
political subdivision or instrumentality with respect to having
such individuals in its employ, may be made by the Governor of
American Samoa or by such agents as he may designate. The person
making such return may, for convenience of administration, make
payments of the tax imposed under section 3111 with respect to the
service of such individuals without regard to the contribution and
benefit base limitation in section 3121(a)(1).
(d) District of Columbia
In the case of the taxes imposed by this chapter with respect to
service performed in the employ of the District of Columbia or in
the employ of any instrumentality which is wholly owned thereby,
the return and payment of the taxes may be made by the Mayor of the
District of Columbia or such agents as he may designate. The person
making such return may, for convenience of administration, make
payments of the tax imposed by section 3111 with respect to such
service without regard to the contribution and benefit base
limitation in section 3121(a)(1).