Treasury Regulations, Subchapter C, Sec. 31.3102-2
From TaxAlmanac, A Free Online Resource
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.
From TaxAlmanac
Sec. 31.3102-2 Manner and time of payment of employee tax
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]
