Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 1463
Tax paid by recipient of income
Official textgovinfo.govlast amended
If—
# (1)
any person, in violation of the provisions of this chapter, fails to deduct and withhold any tax under this chapter, and
# (2)
thereafter the tax against which such tax may be credited is paid,
the tax so required to be deducted and withheld shall not be collected from such person; but this section shall in no case relieve such person from liability for interest or any penalties or additions to the tax otherwise applicable in respect of such failure to deduct and withhold.
Source: view the official text
Nearby sections (25 sections)
- 1402 · Definitions
- 1403 · Miscellaneous provisions
- 1411 · Imposition of tax
- 1441 · Withholding of tax on nonresident aliens
- 1442 · Withholding of tax on foreign corporations
- 1443 · Foreign tax-exempt organizations
- 1444 · Withholding on Virgin Islands source income
- 1445 · Withholding of tax on dispositions of United States real…
- 1446 · Withholding of tax on foreign partners' share of effectively…
- 1451 · [§1451. Repealed. Pub. L. 98–369, div. A, title IV,…
- 1461 · Liability for withheld tax
- 1462 · Withheld tax as credit to recipient of income
- 1463 · Tax paid by recipient of income
- 1464 · Refunds and credits with respect to withheld tax
- 1465 · [§1465. Repealed. Pub. L. 94–455, title XIX, §1901(a)(156), Oct.…
- 1471 · Withholdable payments to foreign financial institutions
- 1472 · Withholdable payments to other foreign entities
- 1473 · Definitions
- 1474 · Special rules
- 1491 · [§§1491, 1492. Repealed. Pub. L. 105–34, title XI, §1131(a),…
- 1493 · [§1493. Repealed. Pub. L. 89–809, title I, §103(l)(2), Nov. 13,…
- 1494 · [§1494. Repealed. Pub. L. 105–34, title XI, §1131(a), Aug. 5,…
- 1501 · Privilege to file consolidated returns
- 1502 · Regulations
- 1503 · Computation and payment of tax