### Question
How is the "State" defined?


### Answer
The term **State** is defined in *26 U.S.C. § 3510* as follows -

> given such term by section 3306(j)(1).

#### Citation:
  - *26 U.S.C. § 3510*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 25-GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES**

