Statute · United States Code
26 U.S.C. § 1461 — Liability for withheld tax
26 U.S.C. § 1461
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- bankruptcy
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.
Citator
26 U.S.C. § 1461 — Liability for withheld tax is in force in the current edition of the Code, and nothing recorded condemns it.
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.