StacksVerified U.S. regulatory reference

26 CFR §31.3102-2

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.