§ 3403. Liability for tax
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/usc/title-26/section-3403A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 469; Pub. L. 97–248, title III, §§ 307(a)(2), 308(a), Sept. 3, 1982, 96 Stat. 589, 591; Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369.)
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Cited by 13 sections · top 6
statutes-at-large
- Public Law 183
- Public Law 415
- Public Law 347
- Public Law 95–600To amend the Internal Revenue Code of 1954 to reduce income taxes, and for other purposes
- Public Law 97–248To provide for tax equity and fiscal responsibility, and for other purposes
- Public Law 94–455To reform the tax laws of the United States
9 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 469
- Pub. L. 97–248, title III
- 96 Stat. 589
- Pub. L. 98–67, title I, § 102(a)
- 97 Stat. 369
- Pub. L. 98–67
- Pub. L. 97–248
- Pub. L. 98–67, title I
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§ 3403
Liability for tax
Stat.×13
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 469
Pub. L.Pub. L. 97–248, title III
Stat.96 Stat. 589
Pub. L.Pub. L. 98–67, title I, § 102(a)
Cites 9 · showing 5Cited by 13 across 1 source