26 USC § 3501 - Collection and payment of taxes

---
identifier: "/us/usc/t26/s3501"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 3501 - Collection and payment of taxes"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "3501"
section_name: "Collection and payment of taxes"
chapter_number: 25
chapter_name: "GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 471; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title V, § 531(d)(5), July 18, 1984, 98 Stat. 885.)"
---


# § 3501. Collection and payment of taxes

**(a)** **General rule** 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.

**(b)** **Taxes with respect to non-cash fringe benefits** 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.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 471; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title V, § 531(d)(5), July 18, 1984, 98 Stat. 885.)

## Editorial Notes

### Amendments

1984— designated existing provisions as subsec. (a), added heading, and added subsec. (b).

1976— struck out “or his delegate” after “Secretary”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1984 Amendment

Amendment by  effective , see , set out as an Effective Date note under .