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.


(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.)

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.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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