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.
(Aug. 16, 1954, ch. 736, 68A Stat. 469; Sept. 3, 1982, Pub. L. 97-248, title III, 307(a)(2), 308(a), 96 Stat. 589, 591; Aug. 5, 1983, Pub. L. 98-67, title I, 102(a), 97 Stat. 369.)
BACKGROUND NOTES
AMENDMENTS
1983--Pub. L. 98-67 repealed amendments made by Pub. L. 97-248. See 1982 Amendment note below.
1982--Pub. L. 97-248 provided that, applicable to payments of interest, dividends, and patronage dividends
paid or credited after June 30, 1983, this section is amended by striking out “this
chapter” and inserting in lieu thereof “this subchapter”. Section 102(a), (b) of Pub. L. 98-67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (301-308)
of title III of Pub. L. 97-248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of
1954 [now 1986] [this title] shall be applied and administered
(subject to certain exceptions) as if such subtitle A (and the amendments made by
such subtitle A) had not been enacted.
