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26 U.S.C. § 1463. — Tax paid by recipient of income · Congress.wiki

Title 26

26 U.S.C. § 1463.Chapter 3

§ 1463

Tax paid by recipient of income

26 U.S.C. § 1463.Chapter 3

Tax paid by recipient of income

Title 26

1 min read

Subchapter: Application of Withholding Provisions

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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,

Release: pl-119-83 (2026-04-13)