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HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 3403 Liability for tax

  • Internal Revenue Code of 1986
  • SUBTITLE C -- EMPLOYMENT TAXES
  • Chapter 24 -- Collection of Income Tax at Source on Wages

The employer shall be liable for the payment of the tax required to be deducted and withheld under this chapter, and shall not be liable to any person for the amount of any such payment.

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