26 U.S.C. § 1461

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 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.

26 U.S.C. § 1461

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

EDITORIAL NOTES

AMENDMENTS1966-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.

STATUTORY NOTES AND RELATED SUBSIDIARIES

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.

person

The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.