Subpart B. Subpart B—Reporting and Collecting Contributions
- § 345.110 - Reports of compensation of employees.
- § 345.111 - Contribution reports.
- § 345.112 - Final contribution reports.
- § 345.113 - Execution of contribution reports.
- § 345.114 - Prescribed forms for contribution reports.
- § 345.115 - Place and time for filing contribution reports.
- § 345.116 - Payment of contributions.
- § 345.117 - When fractional part of cent may be disregarded.
- § 345.118 - Adjustments.
- § 345.119 - Refunds.
- § 345.120 - Assessment and collection of contributions or underpayments of contributions.
- § 345.121 - Jeopardy assessment.
- § 345.122 - Interest.
- § 345.123 - Penalty for delinquent or false contribution reports.
- § 345.124 - Right to appeal the amount of a contribution, interest, or penalty.
- § 345.125 - Records.
- § 345.126 - Liens.