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e-CFR data is current as of February 19, 2020

Title 26Chapter ISubchapter CPart 31Subpart B → §31.3111-3


Title 26: Internal Revenue
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)


§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.

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