CHAPTER 25— GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
§ 3501. Collection and payment of taxes
26 U.S.C. Subtitle C — Employment Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
(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, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title V, § 531(d)(5), July 18, 1984, 98 Stat. 885.)
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