{"data":{"id":"us/26-u.s.c.-3501","jurisdiction":"us","citation":"26 U.S.C. § 3501","heading":"Collection and payment of taxes","body":"(a) General ruleThe 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 benefitsThe 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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 25—GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES"],"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":"5709111f7550891925e89b7d6509e582627d71763afc12ffb9d2ab8159ae78b9","source_id":"us","stale":false,"prev":"us/26-u.s.c.-3451-to-3456","next":"us/26-u.s.c.-3502"},"notice":"GroundRules: Original legal text. Not legal advice."}