
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC1461]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
    CHAPTER 3--WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN 
                              CORPORATIONS
 
           Subchapter B--Application of Withholding Provisions
 
Sec. 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 360; Pub. L. 89-809, title I, 
Sec. 103(i), Nov. 13, 1966, 80 Stat. 1554.)


                               Amendments

    1966--Pub. L. 89-809 struck out requirement that persons required to 
deduct and withhold any tax under this chapter make return thereof on or 
before March 15 of each year and pay the tax to the officer designated 
in section 6151, and substituted ``Liability for withheld tax'' for 
``Return and payment of withheld tax'' in section catchline.


                    Effective Date of 1966 Amendment

    Amendment by Pub. L. 89-809 applicable with respect to payments 
occurring after Dec. 31, 1966, see section 103(n)(3) of Pub. L. 89-809, 
set out as a note under section 871 of this title.

                  Section Referred to in Other Sections

    This section is referred to in section 7701 of this title.
