26 C.F.R. § 31.3102-2
Manner and time of payment of employee tax.
Cite as 26 C.F.R. § 31.3102-2 (2026)
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]
- Cross-references to the CFR
- 31.3102-3.