Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 31.3111-5: -5 Manner and time of payment of employer tax.

Where this section sits in the code

Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)

The employer tax is payable to the district director in the manner and at the time prescribed in Subpart G of the regulations in this part.

Collected 2026-08-27T02:25:11Z. Source file · JSON