US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 3403: Liability for tax

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 24—COLLECTION OF INCOME TAX AT SOURCE ON WAGES

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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