Skip to content
LexBuild

26 USC § 3126 - Return and payment by governmental em­ployer 

---
identifier: "/us/usc/t26/s3126"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 3126 - Return and payment by governmental em­ployer"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "3126"
section_name: "Return and payment by governmental em­ployer"
chapter_number: 21
chapter_name: "FEDERAL INSURANCE CONTRIBUTIONS ACT"
subchapter_number: "C"
subchapter_name: "General Provisions"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 99–509, title IX, § 9002(a)(1), Oct. 21, 1986, 100 Stat. 1970.)"
---

# § 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.

---

**Source Credit**: (Added Pub. L. 99–509, title IX, § 9002(a)(1), Oct. 21, 1986, 100 Stat. 1970.)

## Editorial Notes

### Prior Provisions

A prior section 3126 was renumbered .

## Statutory Notes and Related Subsidiaries

### Effective Date

Section, except as otherwise provided, effective with respect to payments due with respect to wages paid after , including wages paid after such date by a State (or political subdivision thereof) that modified its agreement pursuant to , The Public Health and Welfare, see , set out as an Effective Date of 1986 Amendment note under .