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139.185 Corporate officers, managers of limited liability companies, and
partners of registered limited liability partnerships personally liable.
(1)
(2)
Notwithstanding any other provisions 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 this
chapter shall be personally and individually liable, both jointly and severally, for
the taxes imposed under this chapter, and neither the corporate dissolution nor
withdrawal of the corporation from the state nor the cessation of holding any
corporate office shall discharge the foregoing liability of any person. The
personal and individual liability shall apply to each and every person holding
the corporate office at the time the taxes become or became due. No person
will be personally and individually liable pursuant to this section who had no
authority in the management of the business or financial affairs of the
corporation at the time that the taxes imposed by this chapter become or
became due. Taxes as used in this section shall include interest accrued at the
rate provided by KRS 139.650 and all applicable penalties imposed under this
chapter and all applicable penalties and fees imposed under KRS 131.180,
131.410 to 131.445, and 131.990.
Notwithstanding any other provisions of this chapter, KRS 275.150,
362.1-306(3) or predecessor law, or 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 this chapter shall be personally and individually liable, both jointly
and severally, for the taxes imposed under this chapter. 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 each and every manager of a limited liability company, partner of
a limited liability partnership, and the general partners of a limited liability
limited partnership at the time the taxes become or became due. No person
shall be personally and individually liable under this subsection who had no
authority to collect, truthfully account for, or pay over any tax imposed by this
chapter at the time that the taxes imposed by this chapter become or became
due. "Taxes" as used in this section shall include interest accrued at the rate
provided by KRS 131.183, all applicable penalties imposed under this chapter,
and all applicable penalties and fees imposed under KRS 131.180, 131.410 to
131.445, and 131.990.
Effective:July 12, 2006
History: Amended 2006 Ky. Acts ch. 149, sec. 201, effective July 12, 2006. -Amended 2002 Ky. Acts ch. 366, sec. 16, effective January 1, 2003. -- Amended
1994 Ky. Acts ch. 65, sec. 16, effective July 15, 1994. -- Created 1988 Ky. Acts
ch. 322, sec. 9, effective July 15, 1988.
Legislative Research Commission Note (1/1/2003). The amendments made in
2002 Ky. Acts ch. 366, sec. 16, which created subsection (2) of this statute,
"apply retroactively to July 15, 1994." 2002 Ky. Acts ch. 366, sec. 19.
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