Date of Download: Sep 14, 2001

USCA (United States Code Annotated)

26 USCA S 3501

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

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26 U.S.C.A. § 3501 I.R.C. § 3501

UNITED STATES CODE ANNOTATED

TITLE 26. INTERNAL REVENUE CODE

SUBTITLE C--EMPLOYMENT TAXES

CHAPTER 25--GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

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

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

§ 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.

CREDIT(S)

1989 Main Volume

(Aug. 16, 1954, c. 736, 68A Stat. 471; Oct. 4, 1976, Pub.L. 94-455, Title XIX, § 1906(b) (13) (A), 90 Stat. 1834; July 18, 1984, Pub.L. 98-369, Div. A, Title V, § 531(d)(5), 98 Stat. 885.)