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

§ 3403 Liability for tax

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 469; Pub. L. 97–248, title III, §§ 307(a)(2), 308(a), Sept. 3, 1982, 96 Stat. 589, 591; Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 3403

Source: decipher.legal/usc/26/3403 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)