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26 U.S.C. § 1461. - Liability for withheld tax · Congress.wiki

U.S. Code/Title 26/§ 1461

Title 26

26

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26 U.S.C. § 1461.Chapter 3

§ 1461

Liability for withheld tax

Title 26

1 min read

Subchapter: Application of Withholding Provisions

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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.

Release: pl-119-73not60 (2026-01-23)