
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: 26USC3501]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                      Subtitle C--Employment Taxes
 
       CHAPTER 25--GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
 
Sec. 3501. Collection and payment of taxes


(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.

(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.

(Aug. 16, 1954, ch. 736, 68A Stat. 471; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98-369, div. 
A, title V, Sec. 531(d)(5), July 18, 1984, 98 Stat. 885.)


                               Amendments

    1984--Pub. L. 98-369 designated existing provisions as subsec. (a), 
added heading, and added subsec. (b).
    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary''.


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-369 effective Jan. 1, 1985, see section 
531(h) of Pub. L. 98-369, set out as an Effective Date note under 
section 132 of this title.
