FEDERAL · 26 U.S.C. · Chapter 25
Collection and payment of taxes
26 U.S.C. § 3501
Title26 — Internal Revenue Code
Chapter25 — GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
This text of 26 U.S.C. § 3501 (Collection and payment of taxes) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 3501.
Text
(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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Related
Stanton v. MacHiz
183 F. Supp. 719 (D. Maryland, 1960)
Sang-Hoon Kim v. Monmouth College
726 A.2d 1017 (New Jersey Superior Court App Division, 1998)
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.
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.
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Bluebook (online)
26 U.S.C. § 3501, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/3501.