26 U.S.C. § 3403
Title 26
Chapter 24
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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§ 3403. Liability for tax
The employer shall be liable for the payment of the tax required to be deducted and withheld under this chapter, and shall not be liable to any person for the amount of any such payment.
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