### Question
Can you define what State means?


### Answer
**State** is defined as the following in *26 U.S.C. § 3510*:

> 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**

