Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 23A— RAILROAD UNEMPLOYMENT REPAYMENT TAX · § 3322

§ 3322. Definitions

456 words·~2 min read·/usc/title-26/section-3322

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)Rail employer For purposes of this chapter, the term “rail employer” means any person who is an employer as defined in section 1 of the Railroad Unemployment Insurance Act.
(b)Rail wages For purposes of this chapter, the term “rail wages” means, with respect to any calendar month, so much of the remuneration paid during such month which is subject to contributions under section 8(a) of the Railroad Unemployment Insurance Act.
(c)Employee representative For purposes of this chapter, the term “employee representative” has the meaning given such term by section 1 of the Railroad Unemployment Insurance Act.
(d)Certain rules made applicable For purposes of this chapter, rules similar to the rules of section 3307 and 3308 shall apply.
(Added Pub. L. 98–76, title II, § 231(a), Aug. 12, 1983, 97 Stat. 427; amended Pub. L. 99–272, title XIII, § 13301(d), Apr. 7, 1986, 100 Stat. 327; Pub. L. 100–647, title VII, § 7106(a), Nov. 10, 1988, 102 Stat. 3773.)
Connections3 cite this · traces to 4
12 references not yet in our index
  • Pub. L. 98–76, title II, § 231(a)
  • 97 Stat. 427
  • Pub. L. 99–272, title XIII, § 13301(d)
  • 100 Stat. 327
  • Pub. L. 100–647, title VII, § 7106(a)
  • 102 Stat. 3773
  • Pub. L. 100–647
  • Pub. L. 99–272, § 13301(d)(1)
  • Pub. L. 99–272, § 13301(d)(2)
  • section 7106(d) of Pub. L. 100–647
  • section 421 of Pub. L. 100–360
  • section 10202 of Pub. L. 101–239
Citation graph
cites case law
§ 3322
Definitions
Stat.×2
U.S.C.×1
Pub. L.Pub. L. 98–76, title II, § 231(a)
Stat.97 Stat. 427
Pub. L.Pub. L. 99–272, title XIII, § 13301(d)
Stat.100 Stat. 327
Pub. L.Pub. L. 100–647, title VII, § 7106(a)
Cites 16 · showing 9Cited by 3 across 2 sources
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.