---
kind: "section"
citation: "26 U.S.C. § 3501"
title: "26"
title_heading: "Internal Revenue Code"
number: "3501"
heading: "Collection and payment of taxes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/3501"
units:
  - "Subtitle C — Employment Taxes"
  - "Chapter 25 — General Provisions Relating to Employment Taxes"
---

# §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](/usc/26/3121.md?p=e-2) 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](/usc/26/3231.md?p=a) 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.)

## Notes

### Editorial Notes

### Amendments

1984—Pub. L. 98–369 designated existing provisions as subsec. (a), added heading, and added subsec. (b).

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1984 Amendment

Amendment by Pub. L. 98–369 effective Jan. 1, 1985, see section 531(h) of Pub. L. 98–369, set out as an Effective Date note under section 132 of this title.