§ 3501 Collection and payment of taxes

OLRC 119-134 · eCFR 2026-10-19 · 1 regs · 2 amending Acts · cited by 1 sections

Enacted 1954 · Act Aug. 16, 1954, ch. 736 Amended · 2 Acts · From 1939 Code § 1420(a) · § 1530(a) · § 1605(a)

195419761984(a) General rule(b) Taxes with respect to non-cash fringe benefits
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§ 3501 Collection and payment of taxes
    Amended 1976, 1984
    • 1984 Pub. L. 98-369 Pub. L. 98–369 designated existing provisions as subsec. (a), added heading, and added subsec. (b).
    • 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
    Final rules 1

      (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.

      § 31.3501(a)-1T Question and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits (Temporary).

      (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.

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