§ 1463. Tax paid by recipient of income

263 words·~1 min read·/usc/title-26/section-1463

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If—

(1)any person, in violation of the provisions of this chapter, fails to deduct and withhold any tax under this chapter, and

(2)thereafter the tax against which such tax may be credited is paid,

the tax so required to be deducted and withheld shall not be collected from such person; but this section shall in no case relieve such person from liability for interest or any penalties or additions to the tax otherwise applicable in respect of such failure to deduct and withhold.

(Aug. 16, 1954, ch. 736, 68A Stat. 360; Pub. L. 101–239, title VII, § 7743(a), Dec. 19, 1989, 103 Stat. 2406; Pub. L. 104–188, title I, § 1704(t)(9), Aug. 20, 1996, 110 Stat. 1887.)

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Public Law 101–239
To provide for reconciliation pursuant to section 5 of the concurrent resolution on the budget for the fiscal year 1990

9 references not yet in our index

Aug. 16, 1954, ch. 736
68A Stat. 360
Pub. L. 101–239, title VII, § 7743(a)
103 Stat. 2406
Pub. L. 104–188, title I, § 1704(t)(9)
110 Stat. 1887
Pub. L. 104–188
Pub. L. 101–239
Pub. L. 101–239, title VII, § 7743(b)

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§ 1463

Tax paid by recipient of income

Stat.×1

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 360

Pub. L.Pub. L. 101–239, title VII, § 7743(a)

Stat.103 Stat. 2406

Pub. L.Pub. L. 104–188, title I, § 1704(t)(9)

Cites 9 · showing 5Cited by 1 across 1 source