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.
Aug. 16, 1954, ch. 73668A Stat. 360Pub. L. 89–809, title I, § 103(i)80 Stat. 1554(, ; , , .)
Editorial Notes
Amendments
Pub. L. 89–8091966— 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 Amendment
Pub. L. 89–809section 103(n)(3) of Pub. L. 89–809section 871 of this titleAmendment by applicable with respect to payments occurring after , see , set out as a note under .