§ 3501. — Collection and payment of taxes.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 26USC3501]
TITLE 26--INTERNAL REVENUE CODE
Subtitle C--Employment Taxes
CHAPTER 25--GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
Sec. 3501. Collection and payment of taxes
(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,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98-369, div.
A, title V, Sec. 531(d)(5), July 18, 1984, 98 Stat. 885.)
Amendments
1984--Pub. L. 98-369 designated existing provisions as subsec. (a),
added heading, and added subsec. (b).
1976--Pub. L. 94-455 struck out ``or his delegate'' after
``Secretary''.
Effective Date of 1984 Amendment
Amendment by Pub. L. 98-369 effective Jan. 1, 1985, see section
531(h) of Pub. L. 98-369, set out as an Effective Date note under
section 132 of this title.
