26 U.S. Code § 1461 - Liability for withheld tax
Source(Aug. 16, 1954, ch. 736, 68A Stat. 360; Pub. L. 89–809, title I, § 103(i),Nov. 13, 1966, 80 Stat. 1554.)
1966—Pub. L. 89–809struck out requirement that persons required to deduct and withhold any tax under this chapter make return thereof on or before March 15 of each year and pay the tax to the officer designated in section 6151, and substituted “Liability for withheld tax” for “Return and payment of withheld tax” in section catchline.
Effective Date of 1966 Amendment
LII has no control over and does not endorse any external Internet site that contains links to or references LII.