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

§ 3501 Collection and payment of 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 471; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title V, § 531(d)(5), July 18, 1984, 98 Stat. 885.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 3501

Source: decipher.legal/usc/26/3501 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)