20 CFR Subpart B
Reporting and Collecting Contributions
February 18, 2021
§
345.114
Prescribed forms for contribution reports
§
345.115
Place and time for filing contribution reports
§
345.116
Payment of contributions
§
345.117
When fractional part of cent may be disregarded
§
345.118
Adjustments
§
345.119
Refunds
§
345.120
Assessment and collection of contributions or underpayments of contributions
§
345.110
Reports of compensation of employees
§
345.111
Contribution reports
§
345.112
Final contribution reports
§
345.113
Execution of contribution reports
§
345.125
Records
§
345.121
Jeopardy assessment
§
345.122
Interest
§
345.123
Penalty for delinquent or false contribution reports
§
345.124
Right to appeal the amount of a contribution, interest, or penalty
§
345.126
Liens
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