U.S Code last checked for updates: Apr 28, 2024
§ 3305.
Applicability of State law
(a)
Interstate and foreign commerce
(b)
Federal instrumentalities in general
(c)
National banks
(d)
Federal property
[(e)
Repealed. Sept. 1, 1954, ch. 1212, § 4(c), 68 Stat. 1135]
(f)
American vessels
(g)
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.
(h)
Requirement by State of contributions
Any State may, as to service performed on account of which contributions are made pursuant to subsection (g)—
(1)
require contributions from persons performing such service under its unemployment compensation law or temporary disability insurance law administered in connection therewith, and
(2)
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.
(i)
General agent as legal entity
(j)
Denial of credits in certain cases
(Aug. 16, 1954, ch. 736, 68A Stat. 445; Sept. 1, 1954, ch. 1212, § 4(c), 68 Stat. 1135; Pub. L. 86–778, title V, § 531(a), (b), Sept. 13, 1960, 74 Stat. 983; Pub. L. 91–373, title I, § 123, Aug. 10, 1970, 84 Stat. 702; Pub. L. 94–455, title XIX, §§ 1903(a)(15), 1906(b)(13)(C), Oct. 4, 1976, 90 Stat. 1809, 1834; Pub. L. 114–92, div. C, title XXXV, § 3503, Nov. 25, 2015, 129 Stat. 1219.)
cite as: 26 USC 3305