Page:United States Statutes at Large Volume 95.djvu/1689

 PUBLIC LAW 97-123—DEC. 29, 1981

95 STAT. 1663

(A) withholds the employee portion of the taxes involved, (B) deposits such portion under section 6302 of such Code, and (C) notifies the employer of the amount of the wages or compensation involved, the employer (and not the third party) shall be liable for the employer portion of the taxes involved and for meeting the requirements of section 6051 of such Code (relating to receipts for employees) with respects to the wages or compensation involved. (2) For purposes of paragraph (1)— (A) the term "employer" means the employer for whom services are normally rendered, (B) the term "taxes involved" means, in the case of any employee, the taxes under chapters 21 and 22 which are payable solely by reason of the parenthetical matter contained in subparagraph (B) of section 3121(a)(2) of such Code, or solely by reason of paragraph (4) of section 3231(e) of such Code, and (C) the term "wages or compensation involved" means, in the case of any employee, wages or compensation with respect to which taxes described in subparagraph (B) are imposed. (e) For purposes of applying section 209 of the Social Security Act, section 3121(a) of the Internal Revenue Code of 1954, and section 3231(e) of such Code with respect to the parenthetical matter contained in section 209(b)(2) of the Social Security Act or section 3121(a)(2)(B) of the Internal Revenue Code of 1954, or with respect to section 3231(e)(4) of such Code (as the case may be), pa3niients under a State temporary disability law shall be treated as remuneration for service. (f) Notwithstanding any other provision of law, no penalties or interest shall be assessed on account of any failure to make timely payment of taxes, imposed by section 3101, 3111, 3201(b), 3211, or 3221(b) of the Internal Revenue Code of 1954 with respect to payments made for the period beginning January 1, 1982, and ending June 30, 1982, to the extent that such taxes are attributable to this section (or the amendments made by this section) and that such failure is due to reasonable cause and not to willful neglect. (g)(1) Except as provided in paragraph (2), this section (and the amendments made by this section) shall apply to remuneration paid after December 31, 1981. (2) This section (and the amendments made by this section) shall not apply with respect to any payment made by a third party to an emplovee pursuant to a contractual relationship of an employer with such third party entered into before December 14, 1981, if— (A) coverage by such third party for the group in which such employee falls ceases before March 1, 1982, and (B) no payment by such third party is made to such employee under such relationship after February 28, 1982.

26 USC 6302.

Definitions.

^6 USC 3ioi et ^^^' ^ ^^^

26 USC 3i2i Jg^use 409 26 USC 3121

26 USC 3101 "°*^ 26 USC 3101,

3111, 3201, 3211, 3221.

26 USC 3121 "°^

PENALTIES FOR MISUSE OF SOCIAL SECURITY NUMBERS

SEC. 4. (a) Section 208(g) of the Social Security Act is amended— 42 USC 408. (1) by inserting "or for the purpose of obtaining anything of value from any person," before "or for any other purpose" in the matter preceding paragraph (1); and (2) by adding after paragraph (2) the following new paragraph: "(3) knowingly alters a social security card issued by the Secretary, buys or sells a card that is, or purports to be, a card so issued, counterfeits a social security card, or possesses a social

�