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§ 3126. Return and payment by governmental em­ployer

26 U.S.C. § 3126 (N/A)
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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.

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

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§ 3125. Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
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§ 3127. Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs