Laws: Cases and Codes : U.S. Code : Title 26 : Section 3501


   
U.S. Code as of: 01/19/04
Section 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.
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