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26 U.S.C. § 3501 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 3501. Collection and payment of taxes

Current as of January 01, 2024 | Updated by Findlaw Staff

(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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Cite this article: FindLaw.com - 26 U.S.C. § 3501 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 3501. Collection and payment of taxes - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-3501/

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