subject

3121(v)(2) and 3306(r)(2) or from a nonqualified deferred compensation plan under which the amounts were not properly subjected to FICA and FUTA taxes in earlier years.

Police managers should ensure that the fingerprints of every person subjected to a full-custody arrest are submitted to a state identification bureau or central records repository.

The imposition of a state tax will be valid if: (1) there is adequate nexus between the corporation subjected to the tax and the particular state, (2) the tax is fairly related to the benefits provided the taxpayer by the taxing state, (3) the tax does not discriminate against interstate commerce, and (4) the tax is fairly apportioned.(8)

31.3121(v)(2)-1(a)(2)(iii), as required by the statute, provides a nonduplication rule, exempting from FICA taxation any amounts previously subjected to FICA and earnings attributable to those amounts.

Accordingly, as this scenario demonstrates, the mere presence of one or two of the factors listed above does not necessarily lead to the conclusion that an organization is being subjected to a harassment campaign.