Sec. 31.3101-3 When employee tax attaches.

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 section 31.3121(a)-2.

[Adopted by T.D. 6190, 21 FR 5261, July 14, 1956; republished by T.D. 6516, 25 FR 13032, Dec. 20, 1960.]