# 26 CFR § 31.3302(a)-2: (a)-2 Refund of State contributions

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3302(a)-2

## Section

- **Citation:** 26 CFR § 31.3302(a)-2
- **Heading:** (a)-2 Refund of State contributions
- **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

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.

## 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)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3302(a)-2. Check the current official text before relying on it. Not legal advice.