Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
48 lines
2.1 KiB
Markdown
48 lines
2.1 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 3501"
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description: "Collection and payment of taxes"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "25"
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chapter_name: "GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES"
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section: "3501"
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citation: "26 U.S.C. § 3501"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s3501"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "808e0ea0d5f749a5d05be985bf1d77db7b645376bd5c24e341cfc1b6783904c4"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "e381d6e2a0a87676529e050c221ff8b6a59cc045efa759b8cc380261759f179f"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 3501 - Collection and payment of taxes
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## Text
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(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.
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(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.
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(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.)
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## Notes
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Editorial Notes
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Amendments1984—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”.
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Statutory Notes and Related Subsidiaries
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Effective Date of 1984 AmendmentAmendment 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.
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