§ 4103. Certain additional persons liable for tax where willful failure to pay

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1990

   Revenue Reconciliation Act of 1990

   Pub. L. 101–508 title XI § 11212(c) · 104 Stat. 1388

   Enacted · 26 U.S.C. § 4103

   Added Pub. L. 101–508, title XI, § 11212(c), Nov. 5, 1990, 104 Stat. 1388–431

   Source evidence

   Code source credit
   Added Pub. L. 101–508, title XI, § 11212(c), Nov. 5, 1990, 104 Stat. 1388–431

   Enacted provision · exact public law section
   (c) Certain Additional Persons Liable for Tax Where Willful Failure To Pay.— Subpart C of part HI of subchapter A of chapter 32 is amended by adding at the end thereof the following new section: “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 4081 or 4091, 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.”

2. 1993

   Revenue Reconciliation Act of 1993

   Pub. L. 103–66 title XIII § 13242(d)(1) · 107 Stat. 312

   Substituted · 26 U.S.C. § 4103

   Pub. L. 103–66 substituted “4041(a)(1), 4081,” for “4081” in introductory provisions

   Source evidence

   Code amendment note
   Pub. L. 103–66 substituted “4041(a)(1), 4081,” for “4081” in introductory provisions.

   Enacted provision · exact public law section
   (1) Sections 4101(a) and 4103 are each amended by striking “4081” and inserting “4041(a)(1), 4081”.

3. 2004

   Pub. L. 108–357 title VIII § 853(d)(2)(F) · 118 Stat. 1418

   Substituted · 26 U.S.C. § 4103

   Pub. L. 108–357 substituted “or 4081” for “, 4081, or 4091” in introductory provisions

   Source evidence

   Code amendment note
   Pub. L. 108–357 substituted “or 4081” for “, 4081, or 4091” in introductory provisions.

   Enacted provision · exact public law section
   (F) Sections 4101(a), 4103, 4221(a), and 6206 are each amended by striking “, 4081, or 4091” and inserting “or 4081”.

   Effective date note
   Amendment 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.

3 of 3 references resolved to an enrolled provision