(a) The employer shall be liable to the state for the payment of the amount required
to be deducted and withheld under this act but shall not be otherwise liable for the
amount of any such payments.
(b) If the employer is the United States or any agency or instrumentality thereof,
the return of the amount deducted and withheld upon any wages or payments other than
wages may be made by any officer or employee of the United States or of such agency
or instrumentality, as the case may be, having control of the payment of such wages
or payments other than wages, or appropriately designated for that purpose. Such withholding shall, in accordance with 5 U.S.C. § 84c, be exempt from penalties otherwise provided by law for noncompliance with this act.
(c) In case a fiduciary, agent, or other person has the control, receipt, custody
or disposal of, or pays the wages of an employee or group of employees, employed by
one or more employers, the director, under rules and regulations of the secretary
of revenue, is authorized to designate such fiduciary, agent, or other person to perform
such acts as are required of employers under this act and as the director may specify.
Except as may be otherwise prescribed by the director, all provisions of law (including
penalties) applicable in respect of any employer shall be applicable to a fiduciary,
agent, or other person so designated, but, except as so provided, the employer for
whom such fiduciary, agent, or other persons acts shall remain subject to the provisions
of law (including penalties) applicable in respect of employers.
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