26 CFR · Internal Revenue
§ 31.3302(a)-2 — Refund of State contributions.
eCFR · current through Aug 3, 2026
§ 31.3302(a)-2 Refund of State contributions.
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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Related
§ 31.3302
26 C.F.R. § 31.3302
Nearby Sections
11
§ 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.