1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  4. Part 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  5. Subpart B - Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
  6. Topic - Tax on Employees
  7. 26 CFR § 31.3102-2
26 CFR § 31.3102-2
Manner and time of payment of employee tax
June 25, 2020
CFR

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]

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§ 31.3102-1 Collection of, and liability for, employee tax; in general
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§ 31.3102-3 Collection of, and liability for, employee tax on tips

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