26 U.S.C. § 3404 : US Code - Section 3404: Return and payment by governmental employer

Search 26 U.S.C. § 3404 : US Code - Section 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.