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Sec. 1463 Tax paid by recipient of income

  • Internal Revenue Code of 1986
  • Chapter 3 -- Withholding of Tax on Nonresident Aliens and Foreign Corporations
  • Subchapter B -- Application of Withholding Provisions


(1) any person, in violation of the provisions of this chapter, fails to deduct and withhold any tax under this chapter, and

(2) thereafter the tax against which such tax may be credited is paid,

the tax so required to be deducted and withheld shall not be collected from such person; but this section shall in no case relieve such person from liability for interest or any penalties or additions to the tax otherwise applicable in respect of such failure to deduct and withhold.

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