Date of Download: Sep 14, 2001

USCA (United States Code Annotated)

26 USCA S 3403

Copr. © West 2001 No Claim to Orig. U.S. Govt. Works

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26 U.S.C.A. § 3403 I.R.C. § 3403

UNITED STATES CODE ANNOTATED

TITLE 26. INTERNAL REVENUE CODE

SUBTITLE C--EMPLOYMENT TAXES

CHAPTER 24--COLLECTION OF INCOME TAX AT SOURCE ON WAGES

Copr. © West Group 2001. No claim to Orig. U.S. Govt. Works.

Current through P.L. 107-11, approved 5-28-01

§ 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.

CREDIT(S)

1989 Main Volume

(Aug. 16, 1954, c. 736, 68A Stat. 469; Sept. 3, 1982, Pub.L. 97-248, Title III, § 307(a)(2), 96 Stat. 589; Aug. 5, 1983, Pub.L. 98-67, Title I, § 102(a), 97 Stat. 369.)