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

Read at: eCFRecfr.gov CornellLII GovInfogovinfo.gov CasesGoogle Scholar

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]