[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.3404-1]

[Page 255]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents
 
              Subpart E_Collection of Income Tax at Source
 
Sec. 31.3404-1  Return and payment by governmental employer.

    If the United States, or a State, Territory, Puerto Rico, or a 
political subdivision thereof, or the District of Columbia, or any 
agency or instrumentality of any one or more of the foregoing, is an 
employer required to deduct and withhold tax under Chapter 24, the 
return of the amount deducted and withheld as such tax may be made by 
the officer or employee having control of the payment of the wages or 
other officer or employee appropriately designated for that purpose. 
(For provisions relating to the execution and filing of returns, see 
Subpart G of the regulations in this part.)

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