Internal Revenue Code:Sec. 3403. Liability for tax
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 24 - COLLECTION OF INCOME TAX AT SOURCE ON WAGES
Statute
Sec. 3403. Liability for tax
The employer shall be liable for the payment of the tax required
to be deducted and withheld under this chapter, and shall not be
liable to any person for the amount of any such payment.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 469; Pub. L. 97-248, title III,
Sec. 307(a)(2), 308(a), Sept. 3, 1982, 96 Stat. 589, 591; Pub. L.
98-67, title I, Sec. 102(a), Aug. 5, 1983, 97 Stat. 369.)
Miscellaneous
AMENDMENTS
1983 - Pub. L. 98-67 repealed amendments made by Pub. L. 97-248.
See 1982 Amendment note below.
1982 - Pub. L. 97-248 provided that, applicable to payments of
interest, dividends, and patronage dividends paid or credited after
June 30, 1983, this section is amended by striking out ''this
chapter'' and inserting in lieu thereof ''this subchapter''.
Section 102(a), (b) of Pub. L. 98-67, title I, Aug. 5, 1983, 97
Stat. 369, repealed subtitle A (Sec. 301-308) of title III of Pub.
L. 97-248 as of the close of June 30, 1983, and provided that the
Internal Revenue Code of 1954 (now 1986) (this title) shall be
applied and administered (subject to certain exceptions) as if such
subtitle A (and the amendments made by such subtitle A) had not
been enacted.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 3402, 3505 of this title.
