Treasury Regulations · 26 CFR
§ 31.3302(a)-2. Refund of State contributions.
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. § 3302(a)
Cite as 26 CFR § 31.3302(a)-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
- Issued under
- 26 U.S.C. § 3302(a)
- Length
- 74 words · about 1 min to read
If, subsequent to the filing of the return, a refund is made by a State to the taxpayer of any part of his contribution credited against the tax, the taxpayer is required to advise the district director of the date and amount of such refund and the reason therefor, and to pay the tax, if any, due as a result of such refund, together with interest from the date when the tax was due.
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 D Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)
Nearby sections
- § 31.3301-2 Measure of tax.
- § 31.3301-3 Rate and computation of tax.
- § 31.3301-4 When wages are paid.
- § 31.3302(a)-1 Credit against tax for contributions paid.
- § 31.3302(a)-2 Refund of State contributions.
- § 31.3302(a)-3 Proof of credit under section 3302(a).
- § 31.3302(b)-1 Additional credit against tax.
- § 31.3302(b)-2 Proof of additional credit under section 3302(b).
- § 31.3302(c)-1 Limit on total credits.