1966—Puspan. L. 89–809 struck out requirement that persons required to deduct and withhold any tax under this chapter make return thereof on or before March 15 of each year and pay the tax to the officer designated in section 6151, and substituted “Liability for withheld tax” for “Return and payment of withheld tax” in section catchline.

Amendment by Puspan. L. 89–809 applicable with respect to payments occurring after Dec. 31, 1966, see section 103(n)(3) of Puspan. L. 89–809, set out as a note under section 871 of this title.