# 26 CFR § 31.3301-1: Persons liable for tax

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3301-1

## Section

- **Citation:** 26 CFR § 31.3301-1
- **Heading:** Persons liable for tax
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE > PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE > Subpart D—Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)

## Text

Every person who is an employer as defined in section 3306(a) (see § 31.3306(a)-1) is liable for the tax. Even if an employer is not subject to any State unemployment compensation law, he is nevertheless liable for the tax. However, if he is subject to such a State law, he may be entitled to certain credits against the tax (see §§ 31.3302(a)1 to 31.3302(c)-1, inclusive). For provisions relating to payment of the tax, see Subpart G of the regulations in this part.

## Nearby sections

- [26 CFR § 31.0-1 § 31.0-1 Introduction.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.0-1.md)
- [26 CFR § 31.0-2 § 31.0-2 General definitions and use of terms.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.0-2.md)
- [26 CFR § 31.0-3 § 31.0-3 Scope of regulations.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.0-3.md)
- [26 CFR § 31.0-4 § 31.0-4 Extent to which the regulations in this part supersede prior regulations.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.0-4.md)
- [26 CFR § 31.3301-1 § 31.3301-1 Persons liable for tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3301-1.md)
- [26 CFR § 31.3301-2 § 31.3301-2 Measure of tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3301-2.md)
- [26 CFR § 31.3301-3 § 31.3301-3 Rate and computation of tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3301-3.md)
- [26 CFR § 31.3301-4 § 31.3301-4 When wages are paid.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3301-4.md)
- [26 CFR § 31.3302(a)-1 § 31.3302(a)-1 Credit against tax for contributions paid.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3302(a)-1.md)
- [26 CFR § 31.3302(a)-2 § 31.3302(a)-2 Refund of State contributions.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3302(a)-2.md)
- [26 CFR § 31.3302(a)-3 § 31.3302(a)-3 Proof of credit under section 3302(a).](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3302(a)-3.md)
- [26 CFR § 31.3302(b)-1 § 31.3302(b)-1 Additional credit against tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3302(b)-1.md)
- [26 CFR § 31.3302(b)-2 § 31.3302(b)-2 Proof of additional credit under section 3302(b).](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3302(b)-2.md)
- [26 CFR § 31.3302(c)-1 § 31.3302(c)-1 Limit on total credits.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3302(c)-1.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3301-1. Check the current official text before relying on it. Not legal advice.