CHAPTER 24— COLLECTION OF INCOME TAX AT SOURCE ON WAGES

§ 3403. Liability for tax

26 U.S.C. Subtitle C — Employment Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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, §§ 307(a)(2), 308(a), Sept. 3, 1982, 96 Stat. 589, 591; Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369.)

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▸Contents — 26 U.S.C. Subtitle C — Employment Taxes (Internal Revenue Code)

26 U.S.C. Subtitle C — Employment Taxes (Internal Revenue Code)

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