Title 26, Internal Revenue CodeRelease 119-110
§3501 Collection and Payment of Taxes
Title 26 › Subtitle C — Employment Taxes › CHAPTER 25 — GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES › § 3501
Summary
Taxes covered by this part of the tax law must be collected by the tax official in charge and put into the U.S. Treasury. Taxes on non-cash fringe benefits must be collected or paid by the employer when and how the tax official’s rules require.
Full Legal Text
Title 26, §3501
Internal Revenue Code, Source: USLM XML via OLRC
(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.
(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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
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”.
Statutory Notes and Related Subsidiaries
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 3501
Title 26, Internal Revenue Code
Last Updated
Sep 22, 2026
Release point: 119-110