TAX ON EMPLOYERS
- Section 31.3111-1 - Measure of employer tax
- Section 31.3111-2 - Rates and computation of employer tax
- Section 31.3111-3 - When employer tax attaches
- Section 31.3111-4 - Liability for employer tax
- Section 31.3111-5 - Manner and time of payment of employer tax
- Section 31.3111-6 - Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act
- Section 31.3112-1 - Instrumentalities of the United States specifically exempted from the employer tax