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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

in plain englishAI-generated · not legal advice

The employer is responsible for paying tax that this chapter requires to be deducted and withheld. The employer does not owe another person the amount paid.

The employer is liable for paying tax required to be deducted and withheld under this chapter, but is not liable to any person for that payment.

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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