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. 73668A Stat. 469Pub. L. 97–248, title III96 Stat. 589Pub. L. 98–67, title I, § 102(a)97 Stat. 369(, ; , §§ 307(a)(2), 308(a), , , 591; , , .)
Editorial Notes
Amendments
Pub. L. 98–67Pub. L. 97–2481983— repealed amendments made by . See 1982 Amendment note below.
Pub. L. 97–248Pub. L. 98–67, title I97 Stat. 369Pub. L. 97–2481982— provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after , this section is amended by striking out “this chapter” and inserting in lieu thereof “this subchapter”. Section 102(a), (b) of , , , repealed subtitle A (§§ 301–308) of title III of as of the close of , and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and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.