Why do the Internal Revenue Code definitions for United States and State

• for petroleum excise taxes include the 50 states (26 USC 4612 4(A) )

• but for employment taxes they do not mention the 50 states (26 USC 3121(e) (1&2) )

26 USC 4612 (4) United States (A) In general

The term “United States” means the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands, and the Trust Territory of the Pacific Islands.

26 USC 3621 (e) State, United States, and citizen For purposes of this chapter— (1) State

The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

(2) United States

The term “United States” when used in a geographical sense includes the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.