KRS 138.183 — Officer and member liability

(1) Notwithstanding any other provision of this chapter to the contrary, the president,
vice president, secretary, treasurer, or any other person holding any equivalent
corporate office of any corporation subject to the provisions of KRS 138.130 to
138.205 shall be personally and individually liable, both jointly and severally, for
the taxes imposed by KRS 138.140.
(2) Corporate dissolution, withdrawal of the corporation from the state, or the cessation
of holding any corporate office shall not discharge the li ability of any person. The
personal and individual liability shall apply to every person holding a corporate
office at the time the tax becomes or became due.
(3) Notwithstanding any other provision of this chapter, KRS 275.150, 362.1 -306(3) or
predecessor law, or KRS 362.2 -404(3) to the contrary, the managers of a limited
liability company, the partners of a limited liability partnership, and the general
partners of a limited liability limited partnership or any other person holding any
equivalent office o f a limited liability company, limited liability partnership or
limited liability limited partnership subject to the provisions of KRS 138.130 to
138.205 shall be personally and individually liable, both jointly and severally, for
the taxes imposed by KRS 138.140.
(4) Dissolution, withdrawal of the limited liability company, limited liability
partnership, or limited liability limited partnership from the state, or the cessation of
holding any office shall not discharge the liability of any person. The perso nal and
individual liability shall apply to every manager of a limited liability company,
partner of a limited liability partnership or general partner of a limited liability
limited partnership at the time the tax becomes or became due.
(5) No person shall be personally and individually liable under this section who had no
authority to collect, truthfully account for, or pay over any tax imposed by KRS
138.140 at the time the taxes imposed become or became due.
(6) "Taxes" as used in this section include i nterest accrued at the rate provided by KRS
131.183, all applicable penalties imposed under the provisions of this chapter, and
all applicable penalties imposed under the provisions of KRS 131.180, 131.410 to
131.445, and 131.990.