26 U.S.C. § 3501 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 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.

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