U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 20Chapter IIPart 345Subpart B - Subpart B—Reporting and Collecting Contributions
§ 345.110 - Reports of compensation of employees.
§ 345.111 - Contribution reports.
§ 345.112 - Final contribution reports.
§ 345.113 - Execution of contribution reports.
§ 345.114 - Prescribed forms for contribution reports.
§ 345.115 - Place and time for filing contribution reports.
§ 345.116 - Payment of contributions.
§ 345.117 - When fractional part of cent may be disregarded.
§ 345.118 - Adjustments.
§ 345.119 - Refunds.
§ 345.120 - Assessment and collection of contributions or underpayments of contributions.
§ 345.121 - Jeopardy assessment.
§ 345.122 - Interest.
§ 345.123 - Penalty for delinquent or false contribution reports.
§ 345.124 - Right to appeal the amount of a contribution, interest, or penalty.
§ 345.125 - Records.
§ 345.126 - Liens.
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