26 U.S.C. § 3501 : US Code - Section 3501: Collection and payment of taxes

Search 26 U.S.C. § 3501 : US Code - Section 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.