► 26 U.S.C. § 3403 26 u.s.c. · collection of income tax at source on wa · title 26

26 U.S.C. § 3403

Liability for tax

Title 26 USC

● ACTIVE

Ch. 24

Jurisdiction Federal — United States

Chapter COLLECTION OF INCOME TAX AT SOURCE ON WAGES

Primary Source uscode.house.gov ↗

Federation ID OM-USC26-SEC-749792

► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle C - Employment Taxes CHAPTER 24 - COLLECTION OF INCOME TAX AT SOURCE ON WAGES Sec. 3403 - Liability for tax From the U.S. Government Publishing Office, www.gpo.gov

§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.

(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.)

Editorial Notes

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 L. 98–67 repealed amendments made by Pub.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 L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§301–308) of title III of Pub.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.

Source: uscode.house.gov — public domain Official Source ↗

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The statutory text of 26 U.S.C. § 3403 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).

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← 26 U.S.C. § 3402 26 U.S.C. § 3404 →

Chapter 24 — COLLECTION OF INCOME TAX AT SOURCE ON WAGES

26 U.S.C. § 3401 26 U.S.C. § 3402 26 U.S.C. § 3403 26 U.S.C. § 3404 26 U.S.C. § 3405 26 U.S.C. § 3406 26 U.S.C. § 3451

26 U.S.C. — public domain ← All Legislation

26 U.S.C.

Citation

26 U.S.C. § 3403

Status

● ACTIVE

Chapter

24 — COLLECTION OF INCOME TAX AT SOURCE ON WAGES

Title

Internal Revenue Code

Jurisdiction

Federal

Federation ID

OM-USC26-SEC-749792

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Internal Revenue Code — 26 U.S.C. § 3403