CH. 23—FEDERAL UNEMPLOYMENT TAX ACT
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(d) N O T I C E O F NONCERTIFICATION.—If, at any time during the taxable year, the Secretary of Labor has reason to beHeve that a State whose law he has previously approved may not be certified under subsection (c), he shall promptly so notify the governor of such State. SEC. 3305. APPLICABILITY OF STATE LAW. (a) INTERSTATE AND FOREIGN 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 or foreign commerce, or that the State law does not distinguish between employees engaged in interstate or foreign commerce and those engaged in intrastate commerce. (b) FEDERAL INSTRUMENTALITIES IN GENERAL. — The legislature of any State may require any instrumentality of the United States (except such as are (1) wholly owned by the United States, or (2) exempt from the tax imposed by section 3301 by virtue of any other provision of law), and the individuals in its employ, to make contributions to an unemployment fund under a State unemployment compensation law approved hj the Secretary of Labor under section 3304 and (except as provided m section 5240 of the Revised Statutes, as amended (12 U.S.C. 484), and as modified by subsection (c)) to comply otherwise with such law. The permission granted in this subsection shall apply (A) only to the extent that no discrimination is made against such instrumentality, so that if the rate of contribution is uniform upon all other persons subject to such law on account of having individuals in their employ, and upon all employees of such persons, respectively, the contributions required of such instrumentality or the individuals in its employ shall not be at a greater rate than is required of such other persons and such employees, and if the rates are determined separately for different persons or classes of persons having individuals in their employ or for different classes of employees, the determination shall be based solely upon unemployment experience and other factors bearing a direct relation to unemployment risk, and (B) only if such State law makes provision for the refund of any contributions required under such law from an instrumentality of the United States or its employees for any year in the event said State is not certified by the Secretary of Labor under section 3304 with respect to such year. (c) NATIONAL BANKS.—Nothing contained in section 5240 of the Revised Statutes, as amended (12 U, S. C. 484), shall prevent any State from requiring any national banking association to render returns and reports relative to the association's employees, their remuneration and services, to the same extent that other persons are required to render like returns and reports under a State law requiring contributions to an unemployment fund. The Comptroller of the Currency shall, upon receipt of a copy of any such return or report of a national banking association from, and upon request of, any duly authorized official, body, or commission of a State, cause an examination of the correctness of such return or report to be made at the time of the next succeeding examination of such association, and shall thereupon transmit to such official, body, or commission a complete statement of his findings respecting the accuracy of such returns or reports. § 3305(c)
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