---
kind: "section"
citation: "26 U.S.C. § 4103"
title: "26"
title_heading: "Internal Revenue Code"
number: "4103"
heading: "Certain additional persons liable for tax where willful failure to pay"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/4103"
units:
  - "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


In any case in which there is a willful failure to pay the tax imposed by section [4041(a)(1)](/usc/26/4041.md?p=a-1) or [4081](/usc/26/4081.md), each [person](/usc/26/4377.md?p=b-1-A)—

- (1) who is an officer, [employee](/usc/26/101.md?p=i-3), 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.)

## Notes

### Editorial Notes

### 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.

### Statutory Notes and Related Subsidiaries

### Effective Date of 2004 Amendment

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.

### 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.