KRS 139.185: Corporate officers, managers of limited liability companies, and partners

of registered limited liability partnerships personally liable.

(1) Notwithstanding any other provisions of this chapter to the contrary, the president,

vice president, secretar y, 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 ne ither 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 pe rson 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 fe es imposed under KRS 131.180, 131.410

to 131.445, and 131.990.

(2) 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 partner s 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 lim ited 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.