Treasury Regulations (26 C.F.R.)
26 CFR § 31.3302(a)-2
Refund of State contributions.
Official textecfr.govlast amended
If, subsequent to the filing of the return, a refund is made by a State to the taxpayer of any part of his contribution credited against the tax, the taxpayer is required to advise the district director of the date and amount of such refund and the reason therefor, and to pay the tax, if any, due as a result of such refund, together with interest from the date when the tax was due.
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In this part (40 sections)
- 31.3211-1 · Measure of employee representative tax.
- 31.3211-2 · Rates and computation of employee representative tax.
- 31.3211-3 · Employee representative supplemental tax.
- 31.3212-1 · Determination of compensation.
- 31.3221-1 · Measure of employer tax.
- 31.3221-2 · Rates and computation of employer tax.
- 31.3221-3 · Supplemental tax.
- 31.3221-4 · Exception from supplemental tax.
- 31.3221-5 · Recapture of credits under the Families First Coronavirus…
- 31.3231(a)-1 · Who are employers.
- 31.3231(b)-1 · Who are employees.
- 31.3231(c)-1 · Who are employee representatives.
- 31.3231(d)-1 · Service.
- 31.3231(e)-1 · Compensation.
- 31.3231(e)-2 · Contribution base.
- 31.3301-1 · Persons liable for tax.
- 31.3301-2 · Measure of tax.
- 31.3301-3 · Rate and computation of tax.
- 31.3301-4 · When wages are paid.
- 31.3302(a)-1 · Credit against tax for contributions paid.
- 31.3302(a)-2 · Refund of State contributions.
- 31.3302(a)-3 · Proof of credit under section 3302(a).
- 31.3302(b)-1 · Additional credit against tax.
- 31.3302(b)-2 · Proof of additional credit under section 3302(b).
- 31.3302(c)-1 · Limit on total credits.
- 31.3302(d)-1 · Definitions and special rules relating to limit on total…
- 31.3302(e)-1 · Successor employer.
- 31.3306(a)-1 · Who are employers.
- 31.3306(b)-1 · Wages.
- 31.3306(b)-1T · Question and answer relating to the definition of wages…
- 31.3306(b)-2 · Reimbursement and other expense allowance amounts.
- 31.3306(b)(1)-1 · $3,000 limitation.
- 31.3306(b)(2)-1 · Payments under employers' plans on account of…
- 31.3306(b)(3)-1 · Retirement payments.
- 31.3306(b)(4)-1 · Payments on account of sickness or accident…
- 31.3306(b)(5)-1 · Payments from or to certain tax-exempt trusts, or…
- 31.3306(b)(6)-1 · Payment by an employer of employee tax under section…
- 31.3306(b)(7)-1 · Payments other than in cash for service not in the…
- 31.3306(b)(8)-1 · Payments to employees for non-work periods.
- 31.3306(b)(9)-1 · Moving expenses.