StacksVerified U.S. regulatory reference

26 CFR §31.6402(a)-3

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Any person who pays to the district director more than the correct amount of—
  1. (a)Tax under section 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or
  2. (b)Interest, addition to the tax, additional amount, or penalty with respect to such tax,