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Requirement by State of contributions

Any State may, as to service performed on account of which contributions are made pursuant to subsection (g)—

(1)

(1)#

require contributions from persons performing such service under its unemployment compensation law or temporary disability insurance law administered in connection therewith, and

require general agents of the Secretary of Transportation to make contributions under such temporary disability insurance law and to make such deductions from wages or remuneration as are required by such unemployment compensation or temporary disability insurance law.

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

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us/statute/26/3305/h — Requirement by State of contributions · Axiom

Requirement by State of contributions

Official source

Any State may, as to service performed on account of which contributions are made pursuant to subsection (g)—

(1)

(1)#

require contributions from persons performing such service under its unemployment compensation law or temporary disability insurance law administered in connection therewith, and

(2)#

in view

Whole section

▸rulespec code

Shown source

statutes/26/3305.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3305; no dedicated encoding exists for this exact provision yet.

View on GitHub

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