§ 31.3101-3. When employee tax attaches.
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/us/cfr/t26/s§ 31.3101-3·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The employee tax attaches at the time that the wages are received by the employee. For provisions relating to the time of such receipt, see § 31.3121(a)-2.