United States Code · Section
§ 3301 — Rate Of Tax
26 U.S.C. § 3301
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There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
Implementing Regulations
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§ 604.6 Conformity and substantial compliance.20 C.F.R. § 604.6
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§ 604.2 Definitions.20 C.F.R. § 604.2
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§ 31.3306(r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans.26 C.F.R. § 31.3306(r)(2)-1