{"data":{"id":"us-ky/krs-138.183","jurisdiction":"us-ky","citation":"KRS 138.183","heading":"Officer and member liability.","body":"(1) Notwithstanding any other provision of this chapter to the contrary, the president,\nvice president, secretary, treasurer, or any other person holding any equivalent\ncorporate office of any corporation subject to the provisions of KRS 138.130 to\n138.205 shall be personally and individually liable, both jointly and severally, for\nthe taxes imposed by KRS 138.140.\n(2) Corporate dissolution, withdrawal of the corporation from the state, or the cessation\nof holding any corporate office shall not discharge the li ability of any person. The\npersonal and individual liability shall apply to every person holding a corporate\noffice at the time the tax becomes or became due.\n(3) Notwithstanding any other provision of this chapter, KRS 275.150, 362.1 -306(3) or\npredecessor law, or KRS 362.2 -404(3) to the contrary, the managers of a limited\nliability company, the partners of a limited liability partnership, and the general\npartners of a limited liability limited partnership or any other person holding any\nequivalent office o f a limited liability company, limited liability partnership or\nlimited liability limited partnership subject to the provisions of KRS 138.130 to\n138.205 shall be personally and individually liable, both jointly and severally, for\nthe taxes imposed by KRS 138.140.\n(4) Dissolution, withdrawal of the limited liability company, limited liability\npartnership, or limited liability limited partnership from the state, or the cessation of\nholding any office shall not discharge the liability of any person. The perso nal and\nindividual liability shall apply to every manager of a limited liability company,\npartner of a limited liability partnership or general partner of a limited liability\nlimited partnership at the time the tax becomes or became due.\n(5) No person shall be personally and individually liable under this section who had no\nauthority to collect, truthfully account for, or pay over any tax imposed by KRS\n138.140 at the time the taxes imposed become or became due.\n(6) \"Taxes\" as used in this section include i nterest accrued at the rate provided by KRS\n131.183, all applicable penalties imposed under the provisions of this chapter, and\nall applicable penalties imposed under the provisions of KRS 131.180, 131.410 to\n131.445, and 131.990.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=50499","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:29Z","sha256":"6c329b2c1fd200c44fca58e51da4bbf20ba94be48ea1af2823ffaa3473268db8","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.180","next":"us-ky/krs-138.185"},"notice":"GroundRules: Original legal text. Not legal advice."}