1. Regulations
  2. title 26
  3. chapter I-i16
  4. part 31
  5. subpart B
  6. subjgrp 9
  7. § 31.3111-3

View all text of Subjgrp 9 [§ 31.3111-1 - § 31.3112-1]

§ 31.3111-3 - When employer tax attaches.

The employer tax attaches at the time that the wages are paid by the employer. For provisions relating to the time of such payment, see § 31.3121(a)-2.

AUTHORITY: 26 U.S.C. 7805.

SOURCE: T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 31.3111-3