26 C.F.R. § 31.3111-5
Manner and time of payment of employer tax.
Cite as 26 C.F.R. § 31.3111-5 (2026)
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.
26 C.F.R. § 31.3111-5
Cite as 26 C.F.R. § 31.3111-5 (2026)