26 USC § 4103 - Certain additional persons liable for tax where willful failure to pay

---
identifier: "/us/usc/t26/s4103"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4103 - Certain additional persons liable for tax where willful failure to pay"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4103"
section_name: "Certain additional persons liable for tax where willful failure to pay"
chapter_number: 32
chapter_name: "MANUFACTURERS EXCISE TAXES"
subchapter_number: "A"
subchapter_name: "Automotive and Related Items"
part_number: "III"
part_name: "PETROLEUM PRODUCTS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(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.)"
---


# § 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.

---

**Source Credit**: (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.)

## Editorial Notes

### Amendments

2004— substituted “or 4081” for “, 4081, or 4091” in introductory provisions.

1993— substituted “4041(a)(1), 4081,” for “4081” in introductory provisions.

## Statutory Notes and Related Subsidiaries

### Effective Date of 2004 Amendment

Amendment by  applicable to aviation-grade kerosene removed, entered, or sold after , see , set out as a note under .

### Effective Date of 1993 Amendment

Amendment by  effective , see , set out as a note under .

### Effective Date

Section effective , see , set out as an Effective Date of 1990 Amendment note under .