US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 4103

Certain additional persons liable for tax where willful failure to pay

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.

Pub. L. 101–508, title XI, § 11212(c)104 Stat. 1388–431Pub. L. 103–66, title XIII, § 13242(d)(1)107 Stat. 522Pub. L. 108–357, title VIII, § 853(d)(2)(F)118 Stat. 1613(Added , , ; amended , , ; , , .)

Editorial Notes

Amendments

Pub. L. 108–3572004— substituted “or 4081” for “, 4081, or 4091” in introductory provisions.

Pub. L. 103–661993— substituted “4041(a)(1), 4081,” for “4081” in introductory provisions.

Statutory Notes and Related Subsidiaries

Effective Date of 2004 Amendment

Pub. L. 108–357section 853(e) of Pub. L. 108–357section 4041 of this titleAmendment by applicable to aviation-grade kerosene removed, entered, or sold after , see , set out as a note under .

Effective Date of 1993 Amendment

Pub. L. 103–66section 13242(e) of Pub. L. 103–66section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective Date

section 11212(f)(2) of Pub. L. 101–508section 4081 of this titleSection effective , see , set out as an Effective Date of 1990 Amendment note under .