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Internal Revenue Code, § 3501. Collection And Payment Of Taxes

I.R.C. § 3501(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.
I.R.C. § 3501(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; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834; July 18, 1984, Pub. L. 98-369, div. A, title V, 531(d)(5), 98 Stat. 885.)
BACKGROUND NOTES
Amendments to Chapter
1983--Pub. L. 98-67 repealed amendments made by section 307 of Pub. L. 97-248. See 1982 Amendment note below.
Pub. L. 98-21, title I, 123(b)(2), Apr. 20, 1983, 97 Stat. 88, added item 3510.
1982--Pub. L. 97-248, title II, 269(d), 270(b), Sept. 3, 1982, 96 Stat. 553, 554, added items 3508 and 3509.
Pub. L. 97-248, title III, 307(b)(5), 308(a), Sept. 3, 1982, 96 Stat. 591, provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, the caption of chapter 25 is amended by inserting “AND COLLECTION OF INCOME TAXES AT SOURCE”. 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 L. 98-67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (301-308) of title III of Pub.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.
1978--Pub. L. 95-600, title I, 105(b)(2), Nov. 6, 1978, 92 Stat. 2776, added item 3507.
1977--Pub. L. 95-171, 10(b), Nov. 12, 1977, 91 Stat. 1356, added item 3506.
1966--Pub. L. 89-719, title I, 105(c), Nov. 2, 1966, 80 Stat. 1139, added item 3505.
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.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by Pub. L. 94-455 effective FEBRUARY 1, 1977.