§ 3501. Collection and payment of taxes
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/usc/title-26/section-3501A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)General rule The taxes imposed by this subtitle shall be collected by the Secretary and shall be paid into the Treasury of the United States as internal-revenue collections.
(b)Taxes with respect to non-cash fringe benefits The taxes imposed by this subtitle with respect to non-cash fringe benefits shall be collected (or paid) by the employer at the time and in the manner prescribed by the Secretary by regulations.
(Aug. 16, 1954, ch. 736, 68A Stat. 471; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title V, § 531(d)(5), July 18, 1984, 98 Stat. 885.)
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Cited by 4 sections
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statutes-at-large
- Public Law 98–369To provide for tax reform, and for deficit reduction
- Public Law 114–113Making appropriations for military construction, the Department of Veterans Affairs, and related agencies for the fiscal year ending September 30, 2016, and for other purposes
- Public Law 95–171To extend certain Social Security Act provisions, and for other purposes
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U.S. Code
9 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 471
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 98–369, div. A, title V, § 531(d)(5)
- 98 Stat. 885
- Pub. L. 98–369
- Pub. L. 94–455
- section 531(h) of Pub. L. 98–369
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§ 3501
Collection and payment of taxes
Stat.×3
Pub. L.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 471
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 98–369, div. A, title V, § 531(d)(5)
Cites 10 · showing 6Cited by 4 across 2 sources