Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legal/us/code/title-26/chapter-32/section-4103.md

@@ -0,0 +1,55 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 4103"
+description: "Certain additional persons liable for tax where willful failure to pay"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "32"
+chapter_name: "MANUFACTURERS EXCISE TAXES"
+section: "4103"
+citation: "26 U.S.C. § 4103"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s4103"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "ac27dfa4e8b92ee8bbca18d440249b9d0d342fda36e658a387d91486c5ee03e0"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "3d2184001d4d4967ea0ef1abd1f649708280c1f32363e4532d22c3c532b1ec46"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 4103 - Certain additional persons liable for tax where willful failure to pay
+
+## Text
+
+In any case in which there is a willful failure to pay the tax imposed by section 4041(a)(1) or 4081, each person—
+
+(1) who is an officer, employee, or agent of the taxpayer who is under a duty to assure the payment of such tax and who willfully fails to perform such duty, or
+
+(2) who willfully causes the taxpayer to fail to pay such tax,
+
+shall be jointly and severally liable with the taxpayer for the tax to which such failure relates.
+
+(Added Pub. L. 101–508, title XI, § 11212(c), Nov. 5, 1990, 104 Stat. 1388–431; amended Pub. L. 103–66, title XIII, § 13242(d)(1), Aug. 10, 1993, 107 Stat. 522; Pub. L. 108–357, title VIII, § 853(d)(2)(F), Oct. 22, 2004, 118 Stat. 1613.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2004—Pub. L. 108–357 substituted “or 4081” for “, 4081, or 4091” in introductory provisions. 1993—Pub. L. 103–66 substituted “4041(a)(1), 4081,” for “4081” in introductory provisions.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2004 AmendmentAmendment by Pub. L. 108–357 applicable to aviation-grade kerosene removed, entered, or sold after Dec. 31, 2004, see section 853(e) of Pub. L. 108–357, set out as a note under section 4041 of this title.
+
+Effective Date of 1993 AmendmentAmendment by Pub. L. 103–66 effective Jan. 1, 1994, see section 13242(e) of Pub. L. 103–66, set out as a note under section 4041 of this title.
+
+Effective DateSection effective Dec. 1, 1990, see section 11212(f)(2) of Pub. L. 101–508, set out as an Effective Date of 1990 Amendment note under section 4081 of this title.