26 CFR § 31.3102-2 - Manner and time of payment of employee tax.

The employee tax is payable to the district director in the manner and at the time prescribed in Subpart G of the regulations in this part. For provisions relating to the payment by an employee of employee tax in respect of tips, see paragraph (d) of § 31.3102–3.

[T.D. 7001, 34 FR 998, Jan. 23, 1969]