{"data":{"id":"us-ky/krs-136.638","jurisdiction":"us-ky","citation":"KRS 136.638","heading":"Officer and member liability for taxes due.","body":"(1) Notwithstanding any other provision of law to the contrary, the president, vice\npresident, secretary, treasurer, or any other person holding any equivalent corporate\noffice of any corporation subject to the provisions of KRS 136.600 to 136.660 shall\nbe per sonally and individually liable, both jointly and severally, for the taxes\nimposed under KRS 136.604 or 136.616. Neither the corporate dissolution or\nwithdrawal of the corporation from the state nor the cessation of holding any\ncorporate office shall disch arge the foregoing liability of any person. The personal\nand individual liability shall apply to each and every person holding the corporate\noffice at the time the taxes become or became due. No person shall be personally\nand individually liable under this  subsection if that person did not have authority to\ncollect, account for, or pay over the tax at the time that the tax imposed by KRS\n136.604 or 136.616 become or became due.\n(2) Notwithstanding KRS 275.150, 362.1 -306(3) or predecessor law, KRS 362.2 -\n404(3), or any other provision of law to the contrary, the managers of a limited\nliability company, the partners of a limited liability partnership, and the partners of\na limited liability limited partnership or any other person holding any equivalent\noffice of a limited liability company, limited liability partnership, or limited liability\nlimited partnership subject to KRS 136.600 to 136.660 shall be personally and\nindividually liable, both jointly and severally, for the taxes imposed under KRS\n135.604 and 13 6.616. Neither the dissolution or withdrawal of the limited liability\ncompany, limited liability partnership, or limited liability limited partnership from\nthe state nor the cessation of holding any office shall discharge the foregoing\nliability of any person. The personal and individual liability shall apply to each and\nevery manager of a limited liability company, partner of a limited liability\npartnership, and general partner of a limited liability limited partnership at the time\nthe taxes become or beca me due. No person shall be personally and individually\nliable under this subsection, if that person had no authority to collect, account for,\nor pay over the tax at the time that the taxes imposed by KRS 136.604 become or\nbecame due or account for or pay o ver the tax at the time that the taxes imposed by\nKRS 136.616 become or became due.\n(3) \"Taxes,\" as used in this section, shall include interest accrued at the rate provided by\nKRS 131.183 and all applicable penalties and fees imposed under this chapter an d\nunder KRS 131.180, 131.410 to 131.445, and 131.990.","path":["KRS Chapter 136"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28602","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:28Z","sha256":"824a710b381d1669eec54698cdc04cae0365b43d771b2491987caaf547873084","source_id":"us-ky","stale":false,"prev":"us-ky/krs-136.636","next":"us-ky/krs-136.640"},"notice":"GroundRules: Original legal text. Not legal advice."}