View all text of Subjgrp 12 [§ 31.3211-1 - § 31.3212-1]
§ 31.3211-3 - Employee representative supplemental tax.
See paragraphs (a), (b), and (c) of § 31.3221-3 for rules applicable to the supplemental tax for each work-hour for which compensation is paid to an employee representative for services rendered as an employee representative.