us/statute/26/3102/c/4

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If the tax imposed by section 3101 with respect to tips which constitute wages exceeds the portion of such tax which can be collected by the employer from the wages of the employee pursuant to paragraph (1) or paragraph (3), such excess shall be paid by the employee.

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statutes/26/3102/c.yaml

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Rules

employer_monthly_tip_tax_collection_deadline_days_after_month

Parameter

source: 26 USC 3102(c)(1)

- name: employer_monthly_tip_tax_collection_deadline_days_after_month
  kind: parameter
  dtype: Integer
  period: Month
  source: 26 USC 3102(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: before the close of the 10th day following the calendar month
  versions:
    - effective_from: '1990-01-01'
      formula: '10'

employer_annual_tip_tax_collection_deadline_days_after_year

Parameter

source: 26 USC 3102(c)(1)

- name: employer_annual_tip_tax_collection_deadline_days_after_year
  kind: parameter
  dtype: Integer
  period: Year
  source: 26 USC 3102(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: if paragraph (3) applies, the 30th day following the year
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

employee_monthly_tip_tax_excess_furnishing_deadline_days_after_month

Parameter

source: 26 USC 3102(c)(2)

- name: employee_monthly_tip_tax_excess_furnishing_deadline_days_after_month
  kind: parameter
  dtype: Integer
  period: Month
  source: 26 USC 3102(c)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: on or before the 10th day of the following month
  versions:
    - effective_from: '1990-01-01'
      formula: '10'

employee_annual_tip_tax_excess_furnishing_deadline_days_after_year

Parameter

source: 26 USC 3102(c)(2)

- name: employee_annual_tip_tax_excess_furnishing_deadline_days_after_year
  kind: parameter
  dtype: Integer
  period: Year
  source: 26 USC 3102(c)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: if paragraph (3) applies, on or before the 30th day of the following year
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

annual_tip_withholding_adjustment_period_days_after_year

Parameter

source: 26 USC 3102(c)(3)(C)

- name: annual_tip_withholding_adjustment_period_days_after_year
  kind: parameter
  dtype: Integer
  period: Year
  source: 26 USC 3102(c)(3)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: during such year (and within 30 days thereafter)
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3101inferredUS Federal › Statutes › Title 26 › § 3101

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us/statute/26/3102/c/4 · Axiom

Official source

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statutes/26/3102/c.yaml

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This encoding covers the parent provision us/statute/26/3102/c; no dedicated encoding exists for this exact provision yet.

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Rules

employer_monthly_tip_tax_collection_deadline_days_after_month

Parameter

source: 26 USC 3102(c)(1)

- name: employer_monthly_tip_tax_collection_deadline_days_after_month
  kind: parameter
  dtype: Integer
  period: Month
  source: 26 USC 3102(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: before the close of the 10th day following the calendar month
  versions:
    - effective_from: '1990-01-01'
      formula: '10'

employer_annual_tip_tax_collection_deadline_days_after_year

Parameter

source: 26 USC 3102(c)(1)

- name: employer_annual_tip_tax_collection_deadline_days_after_year
  kind: parameter
  dtype: Integer
  period: Year
  source: 26 USC 3102(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: if paragraph (3) applies, the 30th day following the year
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

employee_monthly_tip_tax_excess_furnishing_deadline_days_after_month

Parameter

source: 26 USC 3102(c)(2)

- name: employee_monthly_tip_tax_excess_furnishing_deadline_days_after_month
  kind: parameter
  dtype: Integer
  period: Month
  source: 26 USC 3102(c)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: on or before the 10th day of the following month
  versions:
    - effective_from: '1990-01-01'
      formula: '10'

employee_annual_tip_tax_excess_furnishing_deadline_days_after_year

Parameter

source: 26 USC 3102(c)(2)

- name: employee_annual_tip_tax_excess_furnishing_deadline_days_after_year
  kind: parameter
  dtype: Integer
  period: Year
  source: 26 USC 3102(c)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: if paragraph (3) applies, on or before the 30th day of the following year
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

annual_tip_withholding_adjustment_period_days_after_year

Parameter

source: 26 USC 3102(c)(3)(C)

- name: annual_tip_withholding_adjustment_period_days_after_year
  kind: parameter
  dtype: Integer
  period: Year
  source: 26 USC 3102(c)(3)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: during such year (and within 30 days thereafter)
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3101inferredUS Federal › Statutes › Title 26 › § 3101