# Treas. Reg. § 31.3211-3: Employee representative supplemental tax.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.3211-3>. Interprets 26 U.S.C. § 3211.

See paragraphs (a), (b), and (c) of § 31.3221-3 for rules applicable to the supplemental tax for each work-hour for which compensation is paid to an employee representative for services rendered as an employee representative. 

[T.D. 8525, 59 FR 9666, Mar. 1, 1994]