Fabio
76b8ec33a7
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>
56 lines
2.6 KiB
Markdown
56 lines
2.6 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 4103"
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description: "Certain additional persons liable for tax where willful failure to pay"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "32"
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chapter_name: "MANUFACTURERS EXCISE TAXES"
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section: "4103"
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citation: "26 U.S.C. § 4103"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s4103"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "ac27dfa4e8b92ee8bbca18d440249b9d0d342fda36e658a387d91486c5ee03e0"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "3d2184001d4d4967ea0ef1abd1f649708280c1f32363e4532d22c3c532b1ec46"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 4103 - Certain additional persons liable for tax where willful failure to pay
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## Text
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In any case in which there is a willful failure to pay the tax imposed by section 4041(a)(1) or 4081, each person—
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(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
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(2) who willfully causes the taxpayer to fail to pay such tax,
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shall be jointly and severally liable with the taxpayer for the tax to which such failure relates.
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(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.)
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## Notes
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Editorial Notes
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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.
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Statutory Notes and Related Subsidiaries
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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.
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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.
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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.
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