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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 3501. — Collection and payment of taxes · Congress.wiki

U.S. Code/Title 26/§ 3501

Title 26

26

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26 U.S.C. § 3501.Chapter 25

§ 3501

Collection and payment of taxes

Title 26

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((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.

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