26 CFR 31.3301-1 - Persons liable for tax.

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§ 31.3301-1 Persons liable for tax.
Every person who is an employer as defined in section 3306(a) (see § 31.3306(a)-1) is liable for the tax. Even if an employer is not subject to any State unemployment compensation law, he is nevertheless liable for the tax. However, if he is subject to such a State law, he may be entitled to certain credits against the tax (see §§ 31.3302(a)1 to 31.3302(c)-1, inclusive). For provisions relating to payment of the tax, see Subpart G of the regulations in this part.

Title 26 published on 2014-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-06-02; vol. 79 # 105 - Monday, June 2, 2014
    1. 79 FR 31219 - Designation of Payor To Perform Acts Required of an Employer; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Correcting amendment.
      This correction is effective on June 2, 2014, and is applicable March 31, 2014.
      26 CFR Part 31

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United States Code
Statutes at Large

Title 26 published on 2014-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 31 after this date.

  • 2014-06-02; vol. 79 # 105 - Monday, June 2, 2014
    1. 79 FR 31219 - Designation of Payor To Perform Acts Required of an Employer; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Correcting amendment.
      This correction is effective on June 2, 2014, and is applicable March 31, 2014.
      26 CFR Part 31