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138.183 Officer and member liability for taxes due.
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Notwithstanding any other provision of this chapter to the contrary, the
president, vice president, secretary, treasurer, or any other person holding any
equivalent corporate office of any corporation subject to the provisions of KRS
138.130 to 138.205 shall be personally and individually liable, both jointly and
severally, for the taxes imposed under KRS 138.130 to 138.205.
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 personal and individual liability shall apply to every person holding
a corporate office at the time the tax becomes or became due.
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 liability company, the partners of a limited liability
partnership, and the general partners of a limited liability limited partnership or
any other person holding any equivalent office of a limited liability company,
limited liability partnership or limited liability limited partnership subject to the
provisions of KRS 138.130 to 138.205 shall be personally and individually
liable, both jointly and severally, for the tax imposed under KRS 138.130 to
138.205.
Dissolution, withdrawal of the limited liability company, limited liability
partnership, or limited liability limited partnership from the state, or the
cessation of holding any office shall not discharge the liability of any person.
The personal and individual liability shall apply to every manager of a limited
liability company, partner of a limited liability partnership or general partner of a
limited liability limited partnership at the time the tax becomes or became due.
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 138.130 to 138.205 at the time the tax imposed becomes or became
due.
"Taxes" 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 all applicable penalties imposed under the provisions of KRS
131.180, 131.410 to 131.445, and 131.990.
Effective:July 12, 2006
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.
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