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26 U.S.C. § 4103 — Certain additional persons liable for tax where willful failure to pay
Federal law — U.S. Code and appendices · legal_authorities
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.
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Source file: Laws/federal/codes/united-states-code/title-26/section-4103-certain-additional-persons-liable-for-tax-where-willful-failure-to-pay--6d479bc47c.md
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Source location: Title 26, Chapter 32, § 4103; chapter-032-manufacturers-excise-taxes.md
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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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Tax imposed**
(1) **Tax on removal, entry, or sale**
(A) *In general* — There is hereby imposed a tax at the rate specified in paragraph (2) on—
(i) the removal of a taxable fuel from any refinery,
(ii) the removal of a taxable fuel from any terminal,
(iii) the entry into the United States of any taxable fuel for consumption, use, or warehousing, and
(iv) the sale of a taxable fuel to any person who is not registered under section 4101 unless there was a prior taxable removal or entry of such fuel under clause (i), (ii), or (iii).
(B) *Exemption for bulk transfers to registered terminals or refineries*
(i) *In general* — The tax imposed by this paragraph shall not apply to any removal or entry of a taxable fuel transferred in bulk by pipeline or vessel to a terminal or refinery if the person removing or entering the taxable fuel, the operator of such pipeline or vessel (except as provided in clause (ii)), and the operator of such terminal or refinery are registered under section 4101.
(ii) *Nonapplication of registration to vessel operators entering by deep-draft vessel* — For purposes of clause (i), a vessel operator is not required to be registered with respect to the entry of a taxable fuel transferred in bulk by a vessel described in section 4042(c)(1).
(2) **Rates of tax**
(A) *In general* — The rate of the tax imposed by this section is—
(i) in the case of gasoline other than aviation gasoline, 18.3 cents per gallon,
(ii) in the case of aviation gasoline, 19.3 cents per gallon, and
(iii) in the case of diesel fuel or kerosene, 24.3 cents per gallon.
(B) *Leaking Underground Storage Tank Trust Fund tax* — The rates of tax specified in subparagraph (A) shall each be increased by 0.1 cent per gallon. Th
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4081
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Diesel fuel and special motor fuels**
(1) **Tax on diesel fuel and kerosene in certain cases**
(A) *In general* — There is hereby imposed a tax on any liquid other than gasoline (as defined in section 4083)—
(i) sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle or a diesel-powered train for use as a fuel in such vehicle or train, or
(ii) used by any person as a fuel in a diesel-powered highway vehicle or a diesel-powered train unless there was a taxable sale of such fuel under clause (i).
(B) *Exemption for previously taxed fuel* — No tax shall be imposed by this paragraph on the sale or use of any liquid if tax was imposed on such liquid under section 4081 (other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate) and the tax thereon was not credited or refunded.
(C) *Rate of tax*
(i) *In general* — Except as otherwise provided in this subparagraph, the rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4081(a)(2)(A) on diesel fuel which is in effect at the time of such sale or use.
(ii) *Rate of tax on trains* — In the case of any sale for use, or use, of diesel fuel in a train, the rate of tax imposed by this paragraph shall be—
(I) 3.3 cents per gallon after December 31, 2004, and before July 1, 2005,
(II) 2.3 cents per gallon after June 30, 2005, and before January 1, 2007, and
(III) 0 after December 31, 2006.
(iii) *Rate of tax on certain buses*
(I) *In general* — Except as provided in subclause (II), in the case of fuel sold for use or used in a use described in section 6427(b)(1) (after the application of section 6427(b)(3)), the rate of tax imposed by this paragraph shall be 7.3 cents
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4041
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Federal law — U.S. Code and appendices · legal_authorities
Page 2917
TITLE 26—INTERNAL REVENUE CODE
§ 4105
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by Pub. L. 97–424 applicable to articles
sold after Jan. 6, 1983, see section 515(c) of Pub. L.
97–424, set out as a note under section 34 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by Pub. L. 94–455 effective Jan. 1, 1977,
see section 1202(i) of Pub. L. 94–455, set out as a note
under section 6103 of this title.
§ 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 re-
lates.
(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.)
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
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4103
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