KRS 136.638: Officer and member liability for taxes due.

(1) Notwithstanding any other provision of law 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 136.600 to 136.660 shall

be per sonally and individually liable, both jointly and severally, for the taxes

imposed under KRS 136.604 or 136.616. Neither the corporate dissolution or

withdrawal of the corporation from the state nor the cessation of holding any

corporate office shall disch arge 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 shall be personally

and individually liable under this subsection if that person did not have authority to

collect, account for, or pay over the tax at the time that the tax imposed by KRS

136.604 or 136.616 become or became due.

(2) Notwithstanding KRS 275.150, 362.1 -306(3) or predecessor law, KRS 362.2 -

404(3), or any other provision of law to the contrary, the managers of a limited

liability company, the partners of a limited liability partnership, and the 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 KRS 136.600 to 136.660 shall be personally and

individually liable, both jointly and severally, for the taxes imposed under KRS

135.604 and 13 6.616. Neither the dissolution or withdrawal of the limited liability

company, limited liability partnership, or limited liability limited partnership from

the state nor the cessation of holding any office shall discharge the foregoing

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 general partner of a limited liability limited partnership at the time

the taxes become or beca me due. No person shall be personally and individually

liable under this subsection, if that person had no authority to collect, account for,

or pay over the tax at the time that the taxes imposed by KRS 136.604 become or

became due or account for or pay o ver the tax at the time that the taxes imposed by

KRS 136.616 become or became due.

(3) "Taxes," as used in this section, shall include interest accrued at the rate provided by

KRS 131.183 and all applicable penalties and fees imposed under this chapter an d

under KRS 131.180, 131.410 to 131.445, and 131.990.