Sec. 31.3111-5 Manner and time of payment of employer tax.
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.
[Adopted by T.D. 6190, 21 FR 5261, July 14, 1956; republished by T.D. 6516, 25 FR 13032, Dec. 20, 1960]