C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE › PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE › Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)

26 C.F.R. § 31.3102-2

Manner and time of payment of employee tax

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The employee tax is payable to the district director in the manner and at the time prescribed in Subpart G of the regulations in this part. For provisions relating to the payment by an employee of employee tax in respect of tips, see paragraph (d) of § 31.3102-3.

[T.D. 7001, 34 FR 998, Jan. 23, 1969]
Notes of Decisions
Cited in 1 case, 2013–2013 · leading case: Gary Westerman v. United States, 718 F.3d 743 (8th Cir. 2013).
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Gary Westerman v. United States, 718 F.3d 743 (8th Cir. 2013). “See 26 C.F.R. §§ 31.3102-2 , .3111-3, .6011(a)-1(a)(1), .”
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