§ 3403. — Liability for tax.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 26USC3403]
TITLE 26--INTERNAL REVENUE CODE
Subtitle C--Employment Taxes
CHAPTER 24--COLLECTION OF INCOME TAX AT SOURCE ON WAGES
Sec. 3403. Liability for tax
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 469; Pub. L. 97-248, title III,
Secs. 307(a)(2), 308(a), Sept. 3, 1982, 96 Stat. 589, 591; Pub. L. 98-
67, title I, Sec. 102(a), Aug. 5, 1983, 97 Stat. 369.)
Amendments
1983--Pub. L. 98-67 repealed amendments made by Pub. L. 97-248. See
1982 Amendment note below.
1982--Pub. L. 97-248 provided that, applicable to payments of
interest, dividends, and patronage dividends paid or credited after June
30, 1983, this section is amended by striking out ``this chapter'' and
inserting in lieu thereof ``this subchapter''. Section 102(a), (b) of
Pub. L. 98-67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A
(Secs. 301-308) of title III of Pub. L. 97-248 as of the close of June
30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986]
[this title] shall be applied and administered (subject to certain
exceptions) as if such subtitle A (and the amendments made by such
subtitle A) had not been enacted.
Section Referred to in Other Sections
This section is referred to in sections 3402, 3505 of this title.
