26 U.S. Code § 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
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.

Source

(Aug. 16, 1954, ch. 736, 68A Stat. 471; Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title V, § 531(d)(5),July 18, 1984, 98 Stat. 885.)
Amendments

1984—Pub. L. 98–369designated existing provisions as subsec. (a), added heading, and added subsec. (b).
1976—Pub. L. 94–455struck out “or his delegate” after “Secretary”.
Effective Date of 1984 Amendment

Amendment by Pub. L. 98–369effective Jan. 1, 1985, see section 531(h) ofPub. L. 98–369, set out as an Effective Date note under section 132 of this title.

 

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