StacksVerified U.S. regulatory reference

26 U.S.C. § 1463

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
If—the tax so required to be deducted and withheld shall not be collected from such person; but this section 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.
  1. (1)any person, in violation of the provisions of this chapter, fails to deduct and withhold any tax under this chapter, and
  2. (2)thereafter the tax against which such tax may be credited is paid,