### Question
How is the term State agency defined?


### Answer
The term **State agency** is defined in *26 U.S.C. § 3306* as the following:

> any State officer, board, or other authority, designated under a State law to administer the unemployment fund in such State

#### Citation:
  - *26 U.S.C. § 3306*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 23-FEDERAL UNEMPLOYMENT TAX ACT**

