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]
Title 26 published on 2012-04-01
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