26 U.S.C. § 3501 — Collection and payment of taxes

FEDERAL · 26 U.S.C. · Chapter 25

Collection and payment of taxes

Current through Pub. L. 119-102

Title 26 — Internal Revenue Code·Ch. 25 — GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

(a)General rule The taxes imposed by this subtitle shall be collected by the Secretary and shall be paid into the Treasury of the United States as internal-revenue collections.

(b)Taxes with respect to non-cash fringe benefits The taxes imposed by this subtitle with respect to non-cash fringe benefits shall be collected (or paid) by the employer at the time and in the manner prescribed by the Secretary by regulations.

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(a) General rule
The taxes imposed by this subtitle shall be collected by the Secretary and shall be paid into the Treasury of the United States as internal-revenue collections.
(b) Taxes with respect to non-cash fringe benefits
The taxes imposed by this subtitle with respect to non-cash fringe benefits shall be collected (or paid) by the employer at the time and in the manner prescribed by the Secretary by regulations.

26 U.S.C. § 3501 (Collection and payment of taxes) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Source Credit

History

(Aug. 16, 1954, ch. 736, 68A Stat. 471; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title V, §531(d)(5), July 18, 1984, 98 Stat. 885.)

Editorial Notes

Editorial Notes

Amendments
1984—Pub. L. 98–369 designated existing provisions as subsec. (a), added heading, and added subsec. (b).
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".

Statutory Notes and Related Subsidiaries

Effective Date of 1984 Amendment
Amendment by Pub. L. 98–369 effective Jan. 1, 1985, see section 531(h) of Pub. L. 98–369, set out as an Effective Date note under section 132 of this title.