Title 26 — Internal Revenue CodeRelease 119-73
§4103 Certain Additional Persons Liable for Tax Where Willful Failure to Pay
Title 26 › Subtitle 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
Summary
When a business willfully fails to pay certain federal fuel taxes, the liability can reach beyond the business itself. Officers, employees, or agents who had a duty to make sure the tax was paid and willfully failed to do so, and anyone who willfully causes the nonpayment, can be held liable for the tax too.
Full Legal Text
Title 26, §4103
Internal Revenue Code — Source: USLM XML via OLRC
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,
Legislative History
Notes & Related Subsidiaries
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 AmendmentAmendment 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 AmendmentAmendment 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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 4103
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73