Reporting and Collecting Contributions | Midpage

Collections
Code of Federal Regulations

Subpart B

Reporting and Collecting Contributions

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