{"data":{"id":"us-ky/krs-141.340","jurisdiction":"us-ky","citation":"KRS 141.340","heading":"Liability of employer for tax payment -- Corporate officers, managers of","body":"limited liability companies, and partners of registered limited liability\npartnerships personally liable.\n(1) An employer shall be liable for the payment of the tax required to b e deducted and\nwithheld under KRS 141.310 and 141.315, and shall not be liable to any person for\nthe amount of any such payment.\n(2) The president, vice president, secretary, treasurer or any other person holding an\nequivalent corporate office of any corpo ration subject to KRS 141.310 or 141.315\nshall be personally and individually liable, both jointly and severally, for any tax\nrequired to be withheld under this chapter from wages paid to one (1) or more\nemployees of any such corporation, and neither the c orporate dissolution or\nwithdrawal of the corporation from the state nor the cessation of holding any such\ncorporate office shall discharge the foregoing liability of any such person; provided\nthat the personal and individual liability shall apply to each or every person holding\nsuch corporate office at the time such tax becomes or became obligated. No person\nshall be personally and individually liable under this subsection who had no\nauthority to collect, truthfully account for, or pay over any tax imposed  by this\nchapter at the time that 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 131.138, all applicable penalties and fees imposed under KRS 131.180,\n131.410 to 131.445, and 131.990.\n(3) 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 partners of a limited liability partnership, o r 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 KRS 141.310 or 141.315 sh all be\npersonally and individually liable, both jointly and severally, for any tax required to\nbe withheld under this chapter from wages paid to one (1) or more employees of any\nsuch limited liability company, limited liability partnership, or limited liab ility\nlimited partnership. Dissolution, withdrawal of the limited liability company,\nlimited liability partnership, or limited liability limited partnership from the state, or\nthe cessation of holding any office shall not discharge the liability of any per son.\nThe personal and individual liability shall apply to each and every manager of a\nlimited liability company, partner in a limited liability partnership, and general\npartner of a limited liability limited partnership at the time the taxes become or\nbecame due. No person shall be personally and individually liable under this\nsubsection who had no authority to collect, truthfully account for, or pay over any\ntax imposed by this chapter 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 131.183, all applicable penalties imposed under this\nchapter, and all applicable penalties and fees imposed under KRS 131.180, 131.410\nto 131.445, and 131.990.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29112","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:34Z","sha256":"b16820cc854254ada866435d57fa04b42bc88c37fa663e4c7ce6ca54254e4d62","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.335","next":"us-ky/krs-141.345"},"notice":"GroundRules: Original legal text. Not legal advice."}