26 U.S.C. § 3403 — Liability for tax

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 35 words · no verdicts yet

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the actual law source: uscode.house.gov ↗public domain

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.

Source credit: (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.)

history & why it existsrecord from the source credit

1954Enacted · Act of Aug. 16, 1954, ch. 736
1982Amended · Pub. L. 97-248 · 96 Stat. 589, 591
1983Amended · Pub. L. 98-67 · 97 Stat. 369

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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