Implements § 3211Open in workspace
Reg. § 31.3211-3 Employee representative supplemental tax.
26 CFR § 31.3211-3eCFR, current through 2026-07-14
See paragraphs (a), (b), and (c) of for rules applicable to the supplemental tax for each work-hour for which compensation is paid to an employee representative for services rendered as an employee representative.
[T.D. 8525, 59 FR 9666, Mar. 1, 1994]
Source: decipher.legal/cfr/26/31.3211-3 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14