Internal Revenue Code:Sec. 4103. Certain additional persons liable for tax where willful failure to pay

From TaxAlmanac

Location in Internal Revenue Code

     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 
        

Statute

    Sec. 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.
 

Sources

    (Added Pub. L. 101-508, title XI, Sec. 11212(c), Nov. 5, 1990, 104
    Stat. 1388-431; amended Pub. L. 103-66, title XIII, Sec.
    13242(d)(1), Aug. 10, 1993, 107 Stat. 522.)
 

Miscellaneous

                                 AMENDMENTS
      1993 - Pub. L. 103-66 substituted ''4041(a)(1), 4081,'' for
    ''4081''.
                      EFFECTIVE DATE OF 1993 AMENDMENT
      Amendment 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 DATE
      Section 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.