Page:United States Statutes at Large Volume 57 Part 1.djvu/150

 57 STAT.] 78TH CONG., 1 ST SESS.-CH. 120-JUNE 9, 1943 will be paid to any employee in any quarter of the calendar year, (2) to determine the amount to be deducted and withheld upon each payment of wages to such employee during such quarter as if the appropriate average of the wages so estimated constituted the actual wages paid, and (3) to deduct and withhold upon any payment of wages to such employee during such quarter such amount as may be necessary to adjust the amount actually deducted and withheld upon the wages of such employee during such quarter to the amount required to be deducted and withheld during such quarter without regard to this subsection. "SEC. 1623 . LIABILITY FOR TAX. "The employer shall be liable for the payment of the tax required to be deducted and withheld under this subchapter, and shall not be liable to any person for the amount of any such payment. "SEC. 1624 . RETURN AND PAYMENT BY GOVERNMENTAL EMPLOYER. "If the employer is the United States, or a State, Territory, or political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing, the return of the amount deducted and withheld upon any wages may be made by any officer or employee of the United States, or of such State, Territory, or political subdivision, or of the District of Colum- bia, or of such agency or instrumentality, as the case may be, having control of the payment of such wages, or appropriately designated for that purpose. "SEC. 1625. RECEIPTS. "(a) REQUIREMENT.- Every employer required to deduct and with- hold a tax in respect of the wages of an employee shall furnish to each such employee in respect of his employment during the calendar year, on or before January 31 of the succeeding year, or, if his employment is terminated before the close of such calendar year, on the day on which the last payment of wages is made, a written state- ment showing the wages paid by the employer to such employee dur- ing such calendar year, and the amount of the tax deducted and with- held under this subchapter in respect of such wages. "(b) STATEMENTS TO CONSTITUTE INFORMATION RETURNS. -The statements required to be furnished by this section in respect of any wages shall be furnished at such other times, shall contain such other information, and shall be in such form as the Commissioner, with the approval of the Secretary, may by regulations prescribe. A dupli- cate of such statement if made and filed in accordance with regula- tions prescribed by the Commissioner with the approval of the Secre- tary shall constitute the return required to be made in respect of such wages under section 147. "(c) EXTENSION OF TIME. -The Commissioner, under such regula- tions as he may prescribe with the approval of the Secretary, may grant to any employer a reasonable extension of time (not in excess of thirty days) with respect to the statements required to be furnished under this section. "SEC. 1626 . PENALTIES. 53 Stat. 64 . 26 T. S. CC.§ 147: Supp. II, § 147. "(a) PENALTIES FOR FRAUDULENT RECEIPT OR FAILURE TO FURNISH REcErT.-In lieu of any other penalty provided by law (except the penalty provided by subsection (b) of this section), any person required under the provisions of section 1625 to furnish a receipt in s9,L 137

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