Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCEPart 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCESubpart B - FEDERAL INSURANCE CONTRIBUTIONS ACT (CHAPTER 21, INTERNAL REVENUE CODE OF 1954)
TAX ON EMPLOYEES
Section 31.3102-2 - Manner and time of payment of employee tax

26 C.F.R. § 31.3102-2

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Current through October 31, 2024
Section 31.3102-2 - Manner and time of payment of employee tax

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 .

26 C.F.R. §31.3102-2

T.D. 7001, 34 FR 998, Jan. 23, 1969