§ 1463. Tax paid by recipient of income

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. § 1463

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

   Source evidence

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

2. 1989

   Improved Penalty Administration and Compliance Tax Act

   Pub. L. 101–239 title VII § 7743(a) · 103 Stat. 2106

   Amended · 26 U.S.C. § 1463

   Pub. L. 101–239 amended section generally. Prior to amendment, section read as follows: “If any tax required under this chapter to be deducted and withheld is paid by the recipient of the income, it shall not be re-collected from the withholding agent; nor in cases in which the tax is so paid shall any penalty be imposed on or collected from the recipient of the income or the withholding agent for failure to return or pay the same, unless such failure was fraudulent and for the purpose of evading payment.”

   Source evidence

   Code amendment note
   Pub. L. 101–239 amended section generally. Prior to amendment, section read as follows: “If any tax required under this chapter to be deducted and withheld is paid by the recipient of the income, it shall not be re-collected from the withholding agent; nor in cases in which the tax is so paid shall any penalty be imposed on or collected from the recipient of the income or the withholding agent for failure to return or pay the same, unless such failure was fraudulent and for the purpose of evading payment.”

   Enacted provision · exact public law section
   (a) General Rule.— Section 1463 (relating to tax paid by recipient of income) is amended to read as follows: “SEC. 1463. TAX PAID BY RECIPIENT OF INCOME. “If— “(1) any person, in violation of the provisions of this chapter, fails to deduct and withhold any tax under this chapter, and “(2) thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from such person; but this subsection shall in no case relieve such person from liability for interest or any penalties or additions to the tax otherwise applicable in respect of such failure to deduct and withhold.”

   Effective date note
   Pub. L. 101–239, title VII, § 7743(b), Dec. 19, 1989, 103 Stat. 2406, provided that: “The amendment made by subsection (a) [amending this section] shall apply to failures after December 31, 1989.”

3. 1996

   Small Business Job Protection Act of 1996

   Pub. L. 104–188 title I § 1704(t)(9) · 110 Stat. 1755

   Substituted · 26 U.S.C. § 1463

   Pub. L. 104–188 substituted “this section” for “this subsection”

   Source evidence

   Code amendment note
   Pub. L. 104–188 substituted “this section” for “this subsection”.

   Enacted provision · exact public law section
   (9) Section 1463 is amended by striking “this subsection” and inserting “this section”.

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