26 U.S.C. § 3501
Section 3501 · Collection and payment of taxes
Amended 3 times on record
Applied in 5 court decisions — leading case Flemming v. Nestor (1960)
Most recently applied in 320 N.J. Super. 157 - Sang-Hoon Kim v. Monmouth College (December 1998)
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.
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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
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.