26 U.S.C. § 1461

Title 26Chapter 3Current through PL 116-220~1 min readLast updated: March 30, 2026View on OLRC →

Sections in this chapter

§ 1441
§ 1442
§ 1443
§ 1444
§ 1445
§ 1446
§ 1451
§ 1461
§ 1462
§ 1463
§ 1464
§ 1465

§ 1461. Liability for withheld tax

Every person required to deduct and withhold any tax under this chapter is hereby made liable for such tax and is hereby indemnified against the claims and demands of any person for the amount of any payments made in accordance with the provisions of this chapter.

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