26 U.S.C. § 3403
Liability for tax
The employer shall be liable for the payment of the tax required to be deducted and withheld under this chapter, and shall not be liable to any person for the amount of any such payment.
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Cited by 5
- 26 CFR § 1.1441-1 — Requirement for the deduction and withholding of tax on payments to foreign persons.
- 26 CFR § 31.3402(q)-1 — Extension of withholding to certain gambling winnings.
- 26 CFR § 31.3406(b)(3)-5 — Reportable payments of payment card and third party network transactions.
- 26 CFR § 31.3406(h)-2 — Special rules.
- 26 U.S.C. § 3402 — Income tax collected at source
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