26 U.S.C. § 3403

§ 3403. Liability for tax

40 words · amended 2 times · cited by 1 other sections

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The law as written

Current through Public Law 119-102. Amendment notes omitted.

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.