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HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 3501 Collection and payment of taxes

  • Internal Revenue Code of 1986
  • SUBTITLE C -- EMPLOYMENT TAXES
  • Chapter 25 -- General Provisions Relating to Employment 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.

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