# Treas. Reg. § 31.3102-2: Manner and time of payment of employee tax.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.3102-2>. Interprets 26 U.S.C. § 3102.

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]