26 USC 3501 – Collection and payment of taxes
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(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
Terms Used In 26 USC 3501
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
- United States: when used in a geographical sense includes only the States and the District of Columbia. See 26 USC 7701
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.