{"data":{"id":"us-ky/krs-139.185","jurisdiction":"us-ky","citation":"KRS 139.185","heading":"Corporate officers, managers of limited liability companies, and partners","body":"of registered limited liability partnerships personally liable.\n(1) Notwithstanding any other provisions of this chapter to the contrary, the president,\nvice president, secretar y, treasurer, or any other person holding any equivalent\ncorporate office of any corporation subject to the provisions of this chapter shall be\npersonally and individually liable, both jointly and severally, for the taxes imposed\nunder this chapter, and ne ither the corporate dissolution nor withdrawal of the\ncorporation from the state nor the cessation of holding any corporate office shall\ndischarge the foregoing liability of any person. The personal and individual liability\nshall apply to each and every pe rson holding the corporate office at the time the\ntaxes become or became due. No person will be personally and individually liable\npursuant to this section who had no authority in the management of the business or\nfinancial affairs of the corporation at the time that the taxes imposed by this chapter\nbecome or became due. Taxes as used in this section shall include interest accrued\nat the rate provided by KRS 139.650 and all applicable penalties imposed under this\nchapter and all applicable penalties and fe es imposed under KRS 131.180, 131.410\nto 131.445, and 131.990.\n(2) Notwithstanding any other provisions of this chapter, KRS 275.150, 362.1 -306(3)\nor predecessor law, or 362.2 -404(3) to the contrary, the managers of a limited\nliability company, the partner s of a limited liability partnership, and the general\npartners of a limited liability limited partnership or any other person holding any\nequivalent office of a limited liability company, limited liability partnership, or\nlimited liability limited partnership subject to the provisions of this chapter shall be\npersonally and individually liable, both jointly and severally, for the taxes imposed\nunder this chapter. Dissolution, withdrawal of the limited liability company, limited\nliability partnership, or lim ited liability limited partnership from the state, or the\ncessation of holding any office shall not discharge the liability of any person. The\npersonal and individual liability shall apply to each and every manager of a limited\nliability company, partner of a limited liability partnership, and the general partners\nof a limited liability limited partnership at the time the taxes become or became due.\nNo person shall be personally and individually liable under this subsection who had\nno authority to collect, truthfully account for, or pay over any tax imposed by this\nchapter at the time that the taxes imposed by this chapter become or became due.\n\"Taxes\" as used in this section shall include interest accrued at the rate provided by\nKRS 131.183, all applicable penalties imposed under this chapter, and all applicable\npenalties and fees imposed under KRS 131.180, 131.410 to 131.445, and 131.990.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28858","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"aecc570ed25e137be03eedb71d650a1a5c078d16f0778cc38819efe73fa10604","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.180","next":"us-ky/krs-139.190"},"notice":"GroundRules: Original legal text. Not legal advice."}