# 26 U.S.C. § 3501: Collection and payment of taxes

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s3501>. Cite pinpoints as 26 U.S.C. § 3501(a)(1).

## § 3501(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.

## § 3501(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.

## Regulations

- [Treas. Reg. § 31.3501(a)-1T](/26/reg/31.3501(a)-1T.md): Question and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits (Temporary). (interprets § 3501(a))

## Final rules

- [84 FR 9231](https://www.federalregister.gov/documents/2019/03/14/2019-03474/eliminating-unnecessary-tax-regulations) (2019): Eliminating Unnecessary Tax Regulations

## Connections

Cites: none

Cited by: § 3402 Income tax collected at source

Derived from: 1939 § 1420(a); 1939 § 1530(a); 1939 § 1605(a)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 471
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 885