26 U.S.C. § 1463 — Tax paid by recipient of income
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 85 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
If—
any person, in violation of the provisions of this chapter, fails to deduct and withhold any tax under this chapter, and
thereafter the tax against which such tax may be credited is paid,
the tax so required to be deducted and withheld shall not be collected from such person; but this section shall in no case relieve such person from liability for interest or any penalties or additions to the tax otherwise applicable in respect of such failure to deduct and withhold.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 360; Pub. L. 101–239, title VII, § 7743(a), Dec. 19, 1989, 103 Stat. 2406; Pub. L. 104–188, title I, § 1704(t)(9), Aug. 20, 1996, 110 Stat. 1887.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1989Amended · Pub. L. 101-239 · 103 Stat. 2406
- 1996Amended · Pub. L. 104-188 · 110 Stat. 1887
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
all 0 arguments · sorted by: best
no arguments yet — make the first case