Title 26 — Internal Revenue CodeRelease 119-73
§1461 Liability for withheld tax
Title 26 › Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 3— - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subchapter Subchapter B— - Application of Withholding Provisions › § 1461
Full Legal Text
Title 26, §1461
Internal Revenue Code — Source: USLM XML via OLRC
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
Notes & Related Subsidiaries
Editorial Notes
Amendments
1966—Pub. L. 89–809 struck out requirement that persons required to deduct and withhold any tax under this chapter make return thereof on or before March 15 of each year and pay the tax to the officer designated in section 6151, and substituted “Liability for withheld tax” for “Return and payment of withheld tax” in section catchline.
Statutory Notes and Related Subsidiaries
Effective Date
of 1966 AmendmentAmendment by Pub. L. 89–809 applicable with respect to payments occurring after Dec. 31, 1966, see section 103(n)(3) of Pub. L. 89–809, set out as a note under section 871 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 1461
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73