FEDERAL · 26 U.S.C. · Chapter 25

Liability of third parties paying or providing for wages

Current through Pub. L. 119-102
Title 26Internal Revenue Code·Ch. 25 — GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
(a)Direct payment by third parties For purposes of sections 3102, 3202, 3402, and 3403, if a lender, surety, or other person, who is not an employer under such sections with respect to an employee or group of employees, pays wages directly to such an employee or group of employees, employed by one or more employers, or to an agent on behalf of such employee or employees, such lender, surety, or other person shall be liable in his own person and estate to the United States in a sum equal to the taxes (together with interest) required to be deducted and withheld from such wages by such employer.
(b)Personal liability where funds are supplied If a lender, surety, or other person supplies funds to or for the account of an employer for the specific purpose of paying wages of the employees of

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Source Credit

History

(Added Pub. L. 89–719, title I, §105(a), Nov. 2, 1966, 80 Stat. 1138.)

Editorial Notes

Statutory Notes and Related Subsidiaries

Effective Date
Section applicable only with respect to wages paid on or after Jan. 1, 1967, see section 114(c)(1) of Pub. L. 89–719, set out as an Effective Date of 1966 Amendment note under section 6323 of this title.