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138.183 Officer and member liability for taxes due.

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Page 1 of 1 138.183 Officer and member liability for taxes due. (1) Notwithstanding any other provision of this chapter to the contrary, the president, vice president, secretary, treasurer, or any other person holding any equivalent <br>corporate office of any corporation subject to the provisions of KRS 138.130 to <br>138.205 shall be personally and individually liable, both jointly and severally, for <br>the taxes imposed under KRS 138.130 to 138.205. (2) Corporate dissolution, withdrawal of the corporation from the state, or the cessation of holding any corporate office shall not discharge the liability of any person. The <br>personal and individual liability shall apply to every person holding a corporate <br>office at the time the tax becomes or became due. (3) Notwithstanding any other provision of this chapter, KRS 275.150, 362.1-306(3) or predecessor law, or KRS 362.2-404(3) to the contrary, the managers of a limited <br>liability company, the partners of a limited liability partnership, and the general <br>partners of a limited liability limited partnership or any other person holding any <br>equivalent office of a limited liability company, limited liability partnership or <br>limited liability limited partnership subject to the provisions of KRS 138.130 to <br>138.205 shall be personally and individually liable, both jointly and severally, for <br>the tax imposed under KRS 138.130 to 138.205. (4) Dissolution, withdrawal of the limited liability company, limited liability partnership, or limited liability limited partnership from the state, or the cessation of <br>holding any office shall not discharge the liability of any person. The personal and <br>individual liability shall apply to every manager of a limited liability company, <br>partner of a limited liability partnership or general partner of a limited liability <br>limited partnership at the time the tax becomes or became due. (5) No person shall be personally and individually liable under this section who had no authority to collect, truthfully account for, or pay over any tax imposed by KRS <br>138.130 to 138.205 at the time the tax imposed becomes or became due. (6) &quot;Taxes&quot; as used in this section include interest accrued at the rate provided by KRS 131.183, all applicable penalties imposed under the provisions of this chapter, and <br>all applicable penalties imposed under the provisions of KRS 131.180, 131.410 to <br>131.445, and 131.990. Effective: July 12, 2006 <br>History: Amended 2006 Ky. Acts ch. 149, sec. 199, effective July 12, 2006. -- Created 2005 Ky. Acts ch. 168, sec. 86, effective June 1, 2005.