§ 31.3111-3. When employer tax attaches.
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/us/cfr/t26/s§ 31.3111-3·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The employer tax attaches at the time that the wages are paid by the employer. For provisions relating to the time of such payment, see § 31.3121(a)-2.