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26 U.S.C. § 1461

Liability for withheld tax

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
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26 U.S.C. § 1461, Liability for withheld tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463116
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Full text

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.

Legislative history

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