Treasury Regulations · 26 CFR
§ 31.3102-2. Manner and time of payment of employee tax.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 3102
Cite as 26 CFR § 31.3102-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 23, 1969 by T.D. 7001
- Issued under
- 26 U.S.C. § 3102
- Length
- 54 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7001 (34 FR 998)
Where it sits in 26 CFR
- Subchapter C Employment taxes and collection of income tax at source
- 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 Employees
Nearby sections
- § 31.3101-1 Measure of employee tax.
- § 31.3101-2 Rates and computation of employee tax.
- § 31.3101-3 When employee tax attaches.
- § 31.3102-1 Collection of, and liability for, employee tax; in general.
- § 31.3102-2 Manner and time of payment of employee tax.
- § 31.3102-3 Collection of, and liability for, employee tax on tips.
- § 31.3102-4 Special rules regarding Additional Medicare Tax.