Page:United States Statutes at Large Volume 90 Part 2.djvu/1189

 PUBLIC LAW 94-563—OCT. 19, 1976

90 STAT. 2657

such organization shall be deemed, for purposes of subsection (b) (8)(B) and section 210(a)(8)(B) of the Social Security Act, 42 USC 410. to have filed a valid waiver certificate under paragraph (1) of this subsection on the 181st day after the date of the enactment of this paragraph, effective for the period beginning on the first day of the first calendar quarter with respect to which the refund or credit referred to in subparagraph (A) of this paragraph was made (or, if later, with the first day of the earliest calendar quarter falling wholly or partly within the time limitation (as defined in section 205(c)(1)(B) of the Social Security Act) 42 USC 405. immediately preceding the date of the enactment of this paragraph) j and to have accompanied such certificate with a list containing the signature, address, and social security number (if any) of each employee described in subparagraph (A) of paragraph (4) including any employee with respect to whom taxes were refunded or credited as described in subparagraph (A) of this paragraph (and each such employee shall be deemed for such purposes to have concurred in the filing of the certificate). A certificate which is deemed to have been filed by an organization on such 181st day shall supersede any certificate which may have been actually filed by such organization prior to that day except to the extent prescribed by the Secretary or his delegate. "(6) APPLICATION or CERTAIN PROVISIONS TO CASES or CONSTRUCTIVE FILING.—All of the provisions of this subsection (other than

subparagraphs (B), (F), and (H) of paragraph (1)), including the provisions requiring payment of taxes under sections 3101 and 26 USC 3101. 3111 with respect to the services involved, shall apply with respect 26 USC 3111. to any certificate which is deemed to have been filed by an organization on any day under paragraph (4) or (5), in the same way they would apply if the certificate had been actually filed on that day under paragraph (1); except that— "(A) the provisions relating to the filing of supplemental lists of concurring employees in the third sentence of paragraph (1)(A), and in paragraph (1)(C), shall apply to the extent prescribed by the Secretary or his delegate; "(B) the provisions of paragraph (1)(E) shall not apply unless the taxes described in paragraph (4)(A) (ii) were paid by the organization as though a separate certificate had been filed with respect to one or both of the groups to which isuch provisions relate; and "(C) the action of the organization in obtaining the refund or credit described in paragraph (5)(A) shall not be considered a termination of such organization's coverage period for purposes of paragraph (3). Any organization which is deemed to have filed a waiver certificate under paragraph (4) or (5) shall be considered for purposes of section 3102(b) 26 USC 3102. to have been required to deduct the taxes imposed by section 3101 with respect to the services involved. "(7)

B O T H EMPLOYEE AND EMPLOYER TAXES PAYABLE BY ORGANI-

ZATION FOR RETROACTIVE PERIOD IN CASES OF CONSTRUCTIVE FILING.—

Notwithstanding any other provision of this chapter, in any case where an organization described in paragraph (5)(A) has not filed a valid waiver certificate under paragraph (1) prior to the expiration of 180 days after the date of the enactment of this paragraph and is accordingly deemed under paragraph (5) to have filed such a certificate on the 181st day after such date, the taxes due under section 3101, with respect to services constituting

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