State apprenticeship agency
(10) State apprenticeship agency. The term State apprenticeship agency means an agency of a State government that has responsibility and accountability for apprenticeship within the State and that has been recognized and authorized by the U.S. Department of Labor's Office of Apprenticeship to register and oversee apprenticeship programs and agreements for Federal purposes. (11) Subcontractor. The term subcontractor has the same meaning as in 1.45-7(d)(10). (12) Taxpayer. The term taxpayer has the same meaning as in 1.45-7(d)(11).