United States Code · Section

§ 3403 — Liability For Tax

26 U.S.C. § 3403

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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.

26 U.S.C. § 3402 26 U.S.C. § 3404

Implementing Regulations

No implementing regulations found.