If—
((1)) any person, in violation of the provisions of this chapter, fails to deduct and withhold any tax under this chapter, and
((2)) thereafter the tax against which such tax may be credited is paid,
Title 26
26
26 U.S.C. § 1463.Chapter 3
§ 1463
Tax paid by recipient of income
Title 26
1 min read
Subchapter: Application of Withholding Provisions
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