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► 26 U.S.C. § 3501 26 u.s.c. · general provisions relating to employmen · title 26
26 U.S.C. § 3501
Collection and payment of taxes
Title 26 USC
● ACTIVE
Ch. 25
Jurisdiction Federal — United States
Chapter GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-785A4A
► 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 25 - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES Sec. 3501 - Collection and payment of taxes From the U.S. Government Publishing Office, www.gpo.gov

§3501. Collection and payment of taxes

(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.)

Editorial Notes

Amendments 1984—Pub. L. 98–369 designated existing provisions as subsec. (a), added heading, and added subsec. (b). 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".

Statutory Notes and Related Subsidiaries

Effective Date of 1984 Amendment Amendment by Pub. L. 98–369 effective Jan. 1, 1985, see section 531(h) of Pub. L. 98–369, set out as an Effective Date note under section 132 of this title.

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The statutory text of 26 U.S.C. § 3501 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. § 3451 26 U.S.C. § 3502 →
Chapter 25 — GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
26 U.S.C. § 350126 U.S.C. § 350226 U.S.C. § 350326 U.S.C. § 350426 U.S.C. § 350526 U.S.C. § 350626 U.S.C. § 350726 U.S.C. § 350826 U.S.C. § 350926 U.S.C. § 351026 U.S.C. § 351126 U.S.C. § 3512
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26 U.S.C.
Citation
26 U.S.C. § 3501
Status
● ACTIVE
Chapter
25 — GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
Title
Internal Revenue Code
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Federal
Federation ID
OM-USC26-SEC-785A4A
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Internal Revenue Code — 26 U.S.C. § 3501