{"data":{"id":"us/26-cfr-31.3211-3","jurisdiction":"us","citation":"26 CFR 31.3211-3","heading":"-3 Employee representative supplemental tax.","body":"See paragraphs (a), (b), and (c) of § 31.3221-3 for rules applicable to the supplemental tax for each work-hour for which compensation is paid to an employee representative for services rendered as an employee representative.","path":["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 C—Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"0a14698ec4ca7fb11c4ff24697c2957595ac0db06726b57d51a81325874bd3bf","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-31.3211-2","next":"us/26-cfr-31.3212-1"},"notice":"GroundRules: Original legal text. Not legal advice."}