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us/statute/26/3305/g — Vessels operated by general agents of United States · Axiom

Vessels operated by general agents of United States

The permission granted by subsection (f) shall apply in the same manner and under the same conditions (including the obligation to comply with all requirements of State unemployment compensation laws) to general agents of the Secretary of Transportation with respect to service performed by officers and members of the crew on or in connection with American vessels—

(1)#

owned by or bareboat chartered to the United States, and

(2)#

whose business is conducted by such general agents.

As to any such vessel, the State permitted to require contributions on account of such service shall be the State to which the general agent would make contributions if the vessel were operated for his own account. Such general agents are designated, for this purpose, instrumentalities of the United States neither wholly nor partially owned by it and shall not be exempt from the tax imposed by section 3301. The permission granted by this subsection is subject to the same conditions and limitations as are imposed in subsection (f), except that clause (B) of the second sentence of subsection (b) shall apply.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3305.yaml

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Rules

state_unemployment_fund_payment_compliance_not_relieved_by_commerce_ground

Derived

source: 26 USC 3305(a)

- name: state_unemployment_fund_payment_compliance_not_relieved_by_commerce_ground
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3305(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              No person required under a State law to make payments to an unemployment fund shall be
              relieved from compliance therewith
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: on the ground that he is engaged in interstate or foreign commerce
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              or that the State law does not distinguish between employees engaged in interstate or
              foreign commerce and those engaged in intrastate commerce
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer_required_under_state_law_to_make_payments_to_unemployment_fund
        and (
          employer_engaged_in_interstate_or_foreign_commerce
          or state_law_does_not_distinguish_interstate_or_foreign_commerce_employees_from_intrastate_commerce_employees
        )

state_unemployment_compensation_compliance_not_relieved_by_federal_property_services

Derived

source: 26 USC 3305(d)

- name: state_unemployment_compensation_compliance_not_relieved_by_federal_property_services
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3305(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: No person shall be relieved from compliance with a State unemployment compensation law
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              on the ground that services were performed on land or premises owned, held, or
              possessed by the United States
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer_subject_to_state_unemployment_compensation_law
        and services_performed_on_land_or_premises_owned_held_or_possessed_by_united_states

state_unemployment_contribution_credits_denied_for_permission_condition_failure

Derived

source: 26 USC 3305(j)

- name: state_unemployment_contribution_credits_denied_for_permission_condition_failure
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3305(j)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              Any person required, pursuant to the permission granted by this section, to make
              contributions to an unemployment fund under a State unemployment compensation law
              approved by the Secretary of Labor
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              if, on October 31 of such taxable year, the Secretary of Labor certifies to the
              Secretary of the Treasury his finding
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              shall not be entitled to the credits permitted ... by subsections (a) and (b) of
              section 3302 against the tax imposed by section 3301
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_required_pursuant_to_section_permission_to_make_unemployment_fund_contributions_under_approved_state_law

        and secretary_of_labor_certified_permission_condition_failure_for_state_law

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3301inferredUS Federal › Statutes › Title 26 › § 3301

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Vessels operated by general agents of United States

Official source

(1)#

owned by or bareboat chartered to the United States, and

(2)#

whose business is conducted by such general agents.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3305.yaml

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Rules

state_unemployment_fund_payment_compliance_not_relieved_by_commerce_ground

Derived

source: 26 USC 3305(a)

- name: state_unemployment_fund_payment_compliance_not_relieved_by_commerce_ground
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3305(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              No person required under a State law to make payments to an unemployment fund shall be
              relieved from compliance therewith
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: on the ground that he is engaged in interstate or foreign commerce
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              or that the State law does not distinguish between employees engaged in interstate or
              foreign commerce and those engaged in intrastate commerce
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer_required_under_state_law_to_make_payments_to_unemployment_fund
        and (
          employer_engaged_in_interstate_or_foreign_commerce
          or state_law_does_not_distinguish_interstate_or_foreign_commerce_employees_from_intrastate_commerce_employees
        )

state_unemployment_compensation_compliance_not_relieved_by_federal_property_services

Derived

source: 26 USC 3305(d)

- name: state_unemployment_compensation_compliance_not_relieved_by_federal_property_services
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3305(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: No person shall be relieved from compliance with a State unemployment compensation law
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              on the ground that services were performed on land or premises owned, held, or
              possessed by the United States
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer_subject_to_state_unemployment_compensation_law
        and services_performed_on_land_or_premises_owned_held_or_possessed_by_united_states

state_unemployment_contribution_credits_denied_for_permission_condition_failure

Derived

source: 26 USC 3305(j)

- name: state_unemployment_contribution_credits_denied_for_permission_condition_failure
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3305(j)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              Any person required, pursuant to the permission granted by this section, to make
              contributions to an unemployment fund under a State unemployment compensation law
              approved by the Secretary of Labor
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              if, on October 31 of such taxable year, the Secretary of Labor certifies to the
              Secretary of the Treasury his finding
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              shall not be entitled to the credits permitted ... by subsections (a) and (b) of
              section 3302 against the tax imposed by section 3301
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_required_pursuant_to_section_permission_to_make_unemployment_fund_contributions_under_approved_state_law

        and secretary_of_labor_certified_permission_condition_failure_for_state_law

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3301inferredUS Federal › Statutes › Title 26 › § 3301