26Title 26The US tax code, read & explained

26 U.S.C. § 3403

§ 3403. Liability for tax

40 words · amended 2 times · cited by 1 other sections

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Part of the code since 1954. Last changed August 5, 1983 by the Public Law 98-67.

Every change, newest first (3)
  1. August 5, 1983Public Law 98-67
  2. September 3, 1982Tax Equity and Fiscal Responsibility Act of 1982
  3. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

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.