EMPLOYMENT TAXES amount of the tax unpaid shall be paid upon notice and demand from the collector. (d) EXTENSION OF TIME FOR PAYMENT. -At the request of the tax- payer the time for payment of the tax or any installment thereof may be extended under regulations prescribed by the Commissioner with the approval of the Secretary, for a period not to exceed six months from the last day of the period prescribed for the payment of the tax or any installment thereof. The amount of the tax in respect of which any extension is granted shall be paid (with interest at the rate of one-half of 1 per centum per month) on or before the date of the expiration of the period of the extension. (e) FRACTIONAL PARTS OF A CENT.- In the payment of any tax under this subchapter a fractional part of a cent shall be disre- garded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent. SEC. 1606. INTERSTATE COMMERCE. No person required under a State law to make payments to an unemployment fund shall be relieved from compliance therewith on the ground that he is engaged in interstate commerce, or that the State law does not distinguish between employees engaged in inter- state commerce and those engaged in intrastate commerce. SEC. 1607. DEFINITIONS. When used in this subchapter- (a) EMPLOYER.- The term "employer" does not include any per- son unless on each of some twenty days during the taxable year, each day being in a different calendar week, the total number of individuals who were in his employ for some portion of the day (whether or not at the same moment of time) was eight or more. (b) WAGES.- The term "wages" means all remuneration for em- ployment, including the cash value of all remuneration paid in any nledium other than cash. (c) EMPLOYMENT.- The term "employment" means any service, of whatever nature, performed within the United States by an em- ployee for his employer, except- (1) Agricultural labor; (2) Domestic service in a private home; (3) Service performed as an officer or member of the crew of a vessel on the navigable waters of the United States; (4) Service performed by an individual in the employ of his son, daughter, or spouse, and service performed by a child under the age of twenty-one in the employ of his father or mother; (5) Service performed in the employ of the United States Gov- ernment or of an instrumentality of the United States; (6) Service performed in the employ of a State, a political sub- division thereof, or an instrumentality of one or more States or political subdivisions; (7) Service performed in the employ of a corporation, com- munity chest, fund, or foundation, organized and operated exclu- sively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual. (d) STATE AGENCY. -T he term "State agency" means any State officer, board, or other authority, designated under a State law to ad- minister the unemployment fund in such State. (e) UNEMPLOYMENT FUND. -The term "unemployment fund" means a special fund, established under a State law and admin- istered by a State agency, for the payment of compensation. (f) CONxTRIBUImON.- The term "contributions" means payments requred by a State law to be made by an employer into an unem- 187
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