26-U.S.C.-3501
§3501 – Collection and Payment of Taxes
Pathway
Title 26 > Subtitle C > Chapter 25 > Section 3501
Details
- Reference: Section 3501
- Legend: §3501 – Collection and Payment of Taxes
- USCode Year: 2013
Provision Content
(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.
(Aug. 16, 1954, ch. 736, 68A Stat. 471; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title V, §531(d)(5), July 18, 1984, 98 Stat. 885.)
Amendments
1984—Pub. L. 98–369 designated existing provisions as subsec. (a), added heading, and added subsec. (b).
1976—Pub. L. 94–455 struck out or his delegate after Secretary.
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–369 effective Jan. 1, 1985, see section 531(h) of Pub. L. 98–369, set out as an Effective Date note under section 132 of this title.
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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