{"data":{"id":"us-ky/krs-143.085","jurisdiction":"us-ky","citation":"KRS 143.085","heading":"Corporate officers personally liable.","body":"Notwithstanding any other provisions of this chapter to the contrary, the president, vice\npresident, secretary, treasurer, or any other person holding any equivalent corporate office\nof any corporation subject to the provisions of this chapter shall be per sonally and\nindividually liable, both jointly and severally, for the taxes imposed under this chapter,\nand neither the corporate dissolution nor withdrawal of the corporation from the state nor\nthe cessation of holding any corporate office shall discharge the foregoing liability of any\nperson. The personal and individual liability shall apply to each and every person holding\ncorporate office at the time the taxes become or became due. No person will be personally\nand individually liable pursuant to this sec tion who had no authority in the management\nof the business or financial affairs of the corporation at the time that the taxes imposed by\nthis chapter become or became due. Taxes as used in this section include interest accrued\nat the rate provided by KRS 143.080, and all applicable penalties imposed under this\nchapter, and all applicable penalties and fees imposed under KRS 131.180, 131.410 to\n131.445, and 131.990.","path":["KRS Chapter 143"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29246","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:36Z","sha256":"a0bd149665fe81d6cb1eba250bd97cd46b6033d5424fa06aabcf01b8aa2de661","source_id":"us-ky","stale":false,"prev":"us-ky/krs-143.080","next":"us-ky/krs-143.090"},"notice":"GroundRules: Original legal text. Not legal advice."}