Subpart D—Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)

§ 31.3302(a)-2 Refund of State contributions.

26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source · 2026 edition · updated 2026-10-04 · United States

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.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — 26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source

26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.