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)
Tax on Employers
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§ 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.