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Fabio 76b8ec33a7 Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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type title description jurisdiction corpus kind title_number title_name chapter_number chapter_name section citation status release_point release_date source source_url source_identifier source_file source_hash raw_snapshot_hash text_hash retrieved_at confidence tags
LegalText 26 U.S.C. § 3404 Return and payment by governmental employer us united_states_code code_section 26 INTERNAL REVENUE CODE 24 COLLECTION OF INCOME TAX AT SOURCE ON WAGES 3404 26 U.S.C. § 3404 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s3404 data/legal/raw/us/code/title-26/usc26.xml 0f738ec88c8fcaab6df41e816ab12888c43ec406879abbbacf3371a151c2db2a a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 7aabd94940822012cd02638f9f4f3f0e75903284215bbb8339c4fbca06d5e48a 2026-07-04 official
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26 U.S.C. § 3404 - Return and payment by governmental employer

Text

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 469; Pub. L. 94455, title XIX, § 1903(c), Oct. 4, 1976, 90 Stat. 1810.)

Notes

Editorial Notes

Amendments1976—Pub. L. 94455 struck out “Territory” after “or a State” and “of such State”.