26-U.S.C.-3403

§3403 – Liability For Tax

Pathway

Title 26 > Subtitle C > Chapter 24 > Section 3403

Details

• Reference: Section 3403
• Legend: §3403 – Liability For Tax
• USCode Year: 2013

Provision Content

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 469; Pub. L. 97–248, title III, §§307(a)(2), 308(a), Sept. 3, 1982, 96 Stat. 589, 591; Pub. L. 98–67, title I, §102(a), Aug. 5, 1983, 97 Stat. 369.)

Amendments

1983—Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.

1982—Pub. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, this section is amended by striking out this chapter and inserting in lieu thereof this subchapter. Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§301–308) of title III of Pub. L. 97–248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-3304 in the Legal Encyclopedia: Taxes

In this entry about 26-U.S.C.-3304, find legal reference material, bibliographies and premiere content related to taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxes-specific issues, written by authorities in the field.

26-U.S.C.-3303 in the Legal Encyclopedia: Employment Taxes

In this entry about 26-U.S.C.-3303, find legal reference material, bibliographies and premiere content related to employment taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States employment taxes-specific issues, written by authorities in the field.

26-U.S.C.-3403 in the Legal Encyclopedia: Employment

In this entry about 26-U.S.C.-3403, find legal reference material, bibliographies and premiere content related to employment in the American Encyclopedia of Law, presenting a comprehensive view of the United States employment-specific issues, written by authorities in the field.

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