FEDERAL · 26 U.S.C. · Chapter 77
Liability for taxes withheld or collected
Current through Pub. L. 119-102
(a)General rule
Whenever any person is required to collect or withhold any internal revenue tax from any other person and to pay over such tax to the United States, the amount of tax so collected or withheld shall be held to be a special fund in trust for the United States. The amount of such fund shall be assessed, collected, and paid in the same manner and subject to the same provisions and limitations (including penalties) as are applicable with respect to the taxes from which such fund arose.
(b)Penalties
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26 U.S.C. § 7501 (Liability for taxes withheld or collected) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 895.)
Editorial Notes
For penalties applicable to violations of this section, see sections 6672 and 7202.