{"data":{"id":"us-ky/krs-142.404","jurisdiction":"us-ky","citation":"KRS 142.404","heading":"Officer and member liability for taxes due.","body":"Notwithstanding any other provision of law to the contrary, the president, vice president,\nsecretary, treasurer, manager, partner, or any other person holding any equivalent office or\nposition in any corporation, limited liability company, limited liabilit y partnership, or\nlimited liability limited partnership subject to KRS 142.400 and 142.402 shall be\npersonally and individually liable, both jointly and severally, for the tax imposed under\nKRS 142.400. Dissolution, withdrawal of the corporation, limited l iability company,\nlimited liability partnership, or limited liability limited partnership from the state, or the\ncessation of holding any office shall not discharge the liability of any person. The liability\nshall attach at the time the tax becomes or beca me due. No person shall be held liable\nunder this section if the person did not have authority to collect, truthfully account for, or\npay over the tax at the time it became due. \"Taxes\" as used in this section shall include\ninterest accrued under KRS 131.1 83 and all applicable penalties imposed under this\nchapter or KRS 131.180, 131.410 to 131.445, and 131.990.","path":["KRS Chapter 142"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29229","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:36Z","sha256":"a1e4fdf7179da9df137d689a07b96cc4623df3e2ddc0c4980af47f43ce0f3d96","source_id":"us-ky","stale":false,"prev":"us-ky/krs-142.402","next":"us-ky/krs-142.406"},"notice":"GroundRules: Original legal text. Not legal advice."}