Current through Pub. L. 119-100Open in workspace

§ 1461 Liability for withheld tax

Every person required to deduct and withhold any tax under this chapter is hereby made liable for such tax and is hereby indemnified against the claims and demands of any person for the amount of any payments made in accordance with the provisions of this chapter.

(Aug. 16, 1954, ch. 736, 68A Stat. 360; Pub. L. 89–809, title I, § 103(i), Nov. 13, 1966, 80 Stat. 1554.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 1461

Source: decipher.legal/usc/26/1461 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)