26 U.S.C. § 3403

Title 26Chapter 24Current through PL 116-220~1 min readLast updated: March 30, 2026View on OLRC →

Sections in this chapter

§ 3401
§ 3402
§ 3403
§ 3404
§ 3405
§ 3406
§ 3456

§ 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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