§ 1461. Liability for withheld tax

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 360 · 68A Stat. 360

   Enacted · 26 U.S.C. § 1461

   Aug. 16, 1954, ch. 736, 68A Stat. 360

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 360

2. 1966

   Foreign Investors Tax Act of 1966

   Pub. L. 89–809 title I § 103(i) · 80 Stat. 1539

   1. Struck · 26 U.S.C. § 1461

      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

   2. Substituted · 26 U.S.C. § 1461

      Pub. L. 89–809 substituted “Liability for withheld tax” for “Return and payment of withheld tax” in section catchline

   Source evidence

   Code amendment note
   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.

   Enacted provision · exact public law section
   (i) Liability for Withheld Tax.— Section 1461 (relating to return and payment of withheld tax) is amended to read as follows: “SEC. 1461. LIABILITY FOR WITHHELD TAX. 26 USC 1441–1465. “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.”

   Effective date note
   Amendment 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.

2 of 3 references resolved to an enrolled provision · 1 partial