{"identifier":"/us/usc/t26/s3501","title":26,"num":"\u00a7\u202f3501.","heading":"Collection and payment of taxes","text":"\u00a7\u202f3501.\nCollection and payment of taxes\n(a)\nGeneral rule\nThe 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.\n(b)\nTaxes with respect to non-cash fringe benefits\nThe 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.","url":"https://projectusc.org/usc/t26/s3501.html","content":[{"t":"sec","id":"/us/usc/t26/s3501","children":[{"t":"num","text":"\u00a7\u202f3501."},{"t":"heading","text":"Collection and payment of taxes"},{"t":"subsec","id":"/us/usc/t26/s3501/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"General rule"},{"t":"content","children":[{"t":"p","text":"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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s3501/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Taxes with respect to non-cash fringe benefits"},{"t":"content","children":[{"t":"p","text":"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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}