Sections
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31.3221-1
§ 31.3221-1 Measure of employer tax. -
31.3221-2
§ 31.3221-2 Rates and computation of employer tax. -
31.3221-3
§ 31.3221-3 Supplemental tax. -
31.3221-4
§ 31.3221-4 Exception from supplemental tax. -
31.3221-5
§ 31.3221-5 Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.