United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle D. Miscellaneous Excise Taxes |
Chapter 32. MANUFACTURERS EXCISE TAXES |
SubChapter A. Automotive and Related Items |
Part III. PETROLEUM PRODUCTS |
SubPart B. Special Provisions Applicable to Fuels Tax |
§ 4103. Certain additional persons liable for tax where willful failure to pay
Latest version.
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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— (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.)
Amendments
2004—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.
Effective Date Of Amendment
Amendment by Pub. L. 108–357 applicable to aviation-grade kerosene removed, entered, or sold after
Amendment by Pub. L. 103–66 effective
Effective Date
Section effective