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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 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), 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.
(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.)
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.
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.
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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 4103. Certain Additional Persons Liable for Tax Where Willful Failure to Pay," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed July 26, 2024, http://www.originalsources.com/Document.aspx?DocID=4ARVZ2CQR3IBZIN.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 4103. Certain Additional Persons Liable for Tax Where Willful Failure to Pay." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 26 Jul. 2024. http://www.originalsources.com/Document.aspx?DocID=4ARVZ2CQR3IBZIN.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 4103. Certain Additional Persons Liable for Tax Where Willful Failure to Pay' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 26 July 2024, from http://www.originalsources.com/Document.aspx?DocID=4ARVZ2CQR3IBZIN.
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