26 C.F.R. § 31.3111-5 Manner and time of payment of employer tax.
Title 26 - Internal Revenue
The employer tax is payable to the district director in the manner and at the time prescribed in Subpart G of the regulations in this part.
Title 26: Internal Revenue
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 Employers
§ 31.3111-5 Manner and time of payment of employer tax.
