26 U.S.C. § 3404
Section 3404 · Return and payment by governmental employer
Amended 2 times on record
Applied in 5 court decisions — leading case 160 Pa. Commw. 17 - Teledyne Columbia-Summerill Carnegie v. Unemployment Compensation Board of Review (1993)
Most recently applied in Capital Fin., LLC v. Rosenberg (January 2019)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Amendments
1976—Pub. L. 94–455 struck out “Territory” after “or a State” and “of such State”.