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.
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. 73668A Stat. 471Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 98–369, div. A, title V, § 531(d)(5)98 Stat. 885(, ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 98–3691984— designated existing provisions as subsec. (a), added heading, and added subsec. (b).
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
Pub. L. 98–369section 531(h) of Pub. L. 98–369section 132 of this titleAmendment by effective , see , set out as an Effective Date note under .