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-xviii- Chapter 22. Railroad Retirement Tax Act Subchapter A. Tax on Employees Code §3201. Rate of tax........................................................................................................................................................... 1021 Reg. §31.3201-­1. Measure of employee tax.. ................................................................................................................ 1022 Reg. §31.3201-­2. Rates and computation of employee tax......................................................................................... 1022 Code §3202. Deduction of tax from compensation............................................................................................................. 1022 Reg. §31.3202-­1. Collection of, and liability for, employee tax.................................................................................. 1023 Subchapter B. Tax on Employee Representatives Code §3211. Rate of tax........................................................................................................................................................... 1023 Reg. §31.3211-­1. Measure of employee representative tax.. ...................................................................................... 1023 Reg. §31.3211-­2. Rates and computation of employee representative tax............................................................... 1024 Code §3212. Determination of compensation.. .................................................................................................................... 1024 Subchapter C. Tax on Employers Code §3221. Rate of tax........................................................................................................................................................... 1024 Reg. §31.3221-­1. Measure of employer tax................................................................................................................... 1025 Reg. §31.3221-­2. Rates and computation of employer tax.. ....................................................................................... 1025 Reg. §31.3221-­4. Exception from supplemental tax.................................................................................................... 1025 Subchapter D. General Provisions Code §3231. Definitions........................................................................................................................................................... 1026 Reg. §31.3231(a)-­1. Who are employers.. .................................................................................................................... 1028 Reg. §31.3231(b)-­1. Who are employees...................................................................................................................... 1028 Reg. §31.3231(c)-­1. Who are employee representatives............................................................................................ 1029 Reg. §31.3231(d)-­1. Service........................................................................................................................................... 1030 Reg. §31.3231(e)-­1. Compensation............................................................................................................................... 1030 Reg. §31.3231(e)-­2. Contribution base........................................................................................................................ 1030 Reg. §32.2. Railroad retirement taxes with respect to payments on account of sickness or accident disability.1030. Code §3232. Court jurisdiction............................................................................................................................................... 1032 Code §3233. Short title............................................................................................................................................................ 1032 Subchapter E. Tier 2 Tax Rate Determination Code §3241. Determination of tier 2 tax rate based on average account benefits ratio. ................................................ 1032 Chapter 23. Federal Unemployment Tax Act Code §3301. Rate of tax........................................................................................................................................................... 1033 Reg. §31.3301–­1. Persons liable for tax.. ...................................................................................................................... 1033 Reg. §31.3301-­2. Measure of tax.. .................................................................................................................................. 1033 Reg. §31.3301-­3. Rate and computation of tax.. .......................................................................................................... 1033 Reg. §31.3301-­4. When wages are paid.. ....................................................................................................................... 1033 Code §3302. Credits against tax.. ........................................................................................................................................... 1033 Reg. §31.3302(a)-­1. Credit against tax for contributions paid.................................................................................. 1036 Reg. §31.3302(a)-­2. Refund of State contributions.. .................................................................................................. 1037 Reg. §31.3302(a)-­3. Proof of credit under section 3302(a).. ..................................................................................... 1037 Reg. §31.3302(b)-­1. Additional credit against tax.. .................................................................................................... 1037 Reg. §31.3302(b)-­2. Proof of additional credit under section 3302(b).. .................................................................. 1037 Reg. §31.3302(c)-­1. Limit on total credits.................................................................................................................... 1038 Reg. §31.3302(d)-­1. Definitions and special rules relating to limit on total credits............................................... 1039 Reg. §31.3302(e)-­1. Successor employer..................................................................................................................... 1039 Code §3303. Conditions of additional credit allowance...................................................................................................... 1040 Code §3304. Approval of State laws...................................................................................................................................... 1041