{"data":{"id":"us-ky/krs-67.785","jurisdiction":"us-ky","citation":"KRS 67.785","heading":"Personal liability of officers of business entity.","body":"(1) An employer shall be liable for the payment of the tax required to be deducted and\nwithheld under KRS 67.780.\n(2) The president, vice president, secretary, treasurer or any other person holding an\nequivalent corporate office of any business entity subject to KRS 67.780 shall be\npersonally and individually liable, both jointly and severally, for any tax required to\nbe withheld under KRS 67.750 to 67.790 from compensation paid to one or more\nemployees of any business entity, and neither the corporate dissolut ion or\nwithdrawal of the business entity from the tax district nor the cessation of holding\nany corporate office shall discharge that liability of any person; provided that the\npersonal and individual liability shall apply to each or every person holding t he\ncorporate office at the time the tax becomes or became obligated. No person shall\nbe personally and individually liable under this subsection who had no authority to\ncollect, truthfully account for, or pay over any tax imposed by KRS 67.750 to\n67.790 at  the time that the taxes imposed by KRS 67.750 to 67.790 become or\nbecame due.\n(3) Every employee receiving compensation in a tax district subject to the tax imposed\nunder KRS 68.180, 68.197, 91.200, or 92.281 shall be liable for the tax\nnotwithstanding the provisions of subsections (1) and (2) of this section.","path":["KRS Chapter 67"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23795","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:26Z","sha256":"1f8afd288b46012b2bae3aa68b632d134d893130f077c486f603c5c82e04c514","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67.783","next":"us-ky/krs-67.788"},"notice":"GroundRules: Original legal text. Not legal advice."}