{"data":{"id":"us-ky/krs-142.357","jurisdiction":"us-ky","citation":"KRS 142.357","heading":"Liability of corporate officers for taxes imposed by KRS 142.303, 142.307,","body":"142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363.\nNotwithstanding any other provisions of KRS 142.301 to 142.363, the president, vice\npresident, secretary, treasurer, or any other person holding any equivalent corporate office\nof any corporation subject to the provisions of KRS 142.301 to 142.363 shall be\npersonally and individually liable jointly and severally, for the taxes imposed under KRS\n142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363.\nNeither the corporate dissolution or withdrawal of the corporation from the state nor the\ncessation of holding any corporate office shall discharge the liability imposed by this\nsection. The personal and individual liability shall apply to each and every person holding\na corporate office at the time the taxes become or became due. No person will be\npersonally and individually liable pursuant to this section if that person did not have\nauthority in the management of the business or financial affairs of the corporation at the\ntime the taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315,\n142.316, 142.361, and 142.363. \"Taxes\" as used in this section shall include interest\naccrued at the rate provided by KRS 131.010(6) and all applicable penalties and fees\nimposed under the provisions of KRS 142.301 to 142.363 and KRS 131.180, 131.440,\nand 131.990.","path":["KRS Chapter 142"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29223","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:36Z","sha256":"0308bdc12217dd551c8cf94d42f462df5b8b98dc8e73b0e764d874dd8db2e832","source_id":"us-ky","stale":false,"prev":"us-ky/krs-142.353","next":"us-ky/krs-142.359"},"notice":"GroundRules: Original legal text. Not legal advice."}