Internal Revenue Code · 26 U.S.C.

§ 3501. Collection and payment of taxes

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 3501

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status: In force
Enacted: October 4, 1976 by Pub. L. 94–455
Last amended: July 18, 1984 by Pub. L. 98–369
Amendments: 1 dated changes in the source credit
Length: 2 subsections · 108 words · about 1 min to read
Cross-references: cites 0; cited by 1 Code section and 0 other regulations
Regulations: 1 issued under this section

¶(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, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title V, § 531(d)(5), July 18, 1984, 98 Stat. 885.)

Regulations under this section

Treasury regulations (26 CFR) issued under § 3501

§ 31.3501(a)-1T Question and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits (Temporary).

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

Cited by 1 Code section

§ 3402(t)(2) Income tax collected at source

Amendment history

From the source credit and the official notes, newest first.

July 18, 1984Amended by Pub. L. 98–369
October 4, 1976Enacted by Pub. L. 94–455

Where it sits in the Code

Nearby sections

§ 3501 Collection and payment of taxes
§ 3502 Nondeductibility of taxes in computing taxable income
§ 3503 Erroneous payments
§ 3504 Acts to be performed by agents
§ 3505 Liability of third parties paying or providing for wages

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

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.