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

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

§ 31.3111-5 - Manner and time of payment of employer tax.

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.

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 31.3111-5