{"data":{"id":"us/26-u.s.c.-3403","jurisdiction":"us","citation":"26 U.S.C. § 3403","heading":"Liability for tax","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 24—COLLECTION OF INCOME TAX AT SOURCE ON WAGES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"1f898af037bc1ac1976ce676401a330d2355e53a0db92f49ac90e747b3520492","source_id":"us","stale":false,"prev":"us/26-u.s.c.-3402","next":"us/26-u.s.c.-3404"},"notice":"GroundRules: Original legal text. Not legal advice."}