Internal Revenue Code:Sec. 3501. Collection and payment of taxes
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 25 - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
Statute
Sec. 3501. Collection and payment of taxes
(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.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 471; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98-369,
div. A, title V, Sec. 531(d)(5), July 18, 1984, 98 Stat. 885.)
Miscellaneous
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.
