Page:United States Statutes at Large Volume 96 Part 1.djvu/631

 PUBLIC LAW 97-248—SEPT. 3, 1982

96 STAT. 589

(1) by striking out " Any individual" and inserting in lieu thereof

"(a) W I T H H O L D I N G ON W A G E S. — Any i n d i v i d u a l ",

and

(2) by adding a t the end thereof the following new subsection: "(b)

WITHHOLDING

OF INTEREST

AND D IV I D E N D S. — Any

person

who— "(1) willfully files an exemption certificate with any payor under section 3452(D(1)(A), which is known by him to be fraudulent or to be false as to any material m a t t e r, or "(2) is required to furnish notice under section 3452(f)(l(B), and willfully fails to furnish such notice in the m a n n e r and at the time required pursuant to section 3452(0(1)(B) or the regulations prescribed the r e under, shall, in lieu of any penalty otherwise provided, upon conviction thereof, be fined not more than $500, or imprisoned not more than 1 year, or both."

•Ante, p. 577.

SKC. 307. CONFORMING AND CLP:RICAL AMENDMENTS. (a) CONFORMING AMENDMENTS. —

(1) Paragraph (3) of section 274(e) (relating to disallowance of certain enter t a i n m e n t, etc., expenses) is amended by inserting "subchapter A o f before " chapter 24". (2) Section 3403 (relating to liability for tax) is amended by striking out "this chapter " and inserting in lieu thereof "this subchapter". (3) Paragraph (4) of section 3507(d) (relating to advance payment of earned income credit) is amended by inserting "subchapter A o f before "chapter 24". (4) Subchapter (B) of section 6013(g)(1) (relating to joint r e t u r n s of income tax by husband and wife) is amended by striking out "(relating to wage withholding)" and by inserting in lieu thereof "(relating to withholding on wages, interest, dividends, and patronage dividends)" and by striking out "of wages". (5) Paragraph (1) of section 6013(h) is amended by striking out "(relating to wage withholding)" and inserting in lieu thereof "(relating to withholding on wages, interest, dividends, and patronage dividends)" and by striking out "of wages". (6) Paragraph (1) of section 6015(j) (relating to declaration of estimated income tax by individuals) is amended by striking out ", as defined in section 3401(a)," and inserting in lieu thereof "(as defined in section 3401(a)), or to the interest, dividends, and patronage dividends (as defined in section 3454),". (7) Subparagraph (A) of section 6051(f)(1) (relating to receipts for employees) is amended by inserting "subchapter A o f before "chapter 24". (8) Paragraph (2) of section 6365(c) (relating to definitions and special rules for purposes of the collection of State individual income taxes) is amended by inserting ", interest, dividends, and patronage dividends" before "paid on or after such date". (9) Subsection (b) of section 6401 (relating to a m o u n t s treated as overpayments) is amended by inserting ", interest, dividends, and patronage dividends" after "tax withheld on wages". (10) Paragraph (1) of section 6413(a) (relating to special credit and refund rules applicable to certain employment taxes) is amended by striking out "or 3402 is paid with respect to any payment of r e m u n e r a t i o n, " and inserting in lieu thereof "3402

26 USC 274. 26 USC 3403. 26 USC 3507. 26 USC 6013.

95 Stat. 345.

26 USC 6051. 26 USC 6365.

26 USC 6401. 26 USC 6413.

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