KRS 141.340 — Liability of employer for tax payment -- Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable

(1) An employer shall be liable for the payment of the tax required to b e deducted and
withheld under KRS 141.310 and 141.315, and shall not be liable to any person for
the amount of any such payment.
(2) The president, vice president, secretary, treasurer or any other person holding an
equivalent corporate office of any corpo ration subject to KRS 141.310 or 141.315
shall be personally and individually liable, both jointly and severally, for any tax
required to be withheld under this chapter from wages paid to one (1) or more
employees of any such corporation, and neither the c orporate dissolution or
withdrawal of the corporation from the state nor the cessation of holding any such
corporate office shall discharge the foregoing liability of any such person; provided
that the personal and individual liability shall apply to each or every person holding
such corporate office at the time such tax becomes or became obligated. No person
shall be personally and individually liable under this subsection who had no
authority to collect, truthfully account for, or pay over any tax imposed by this
chapter at the time that taxes imposed by this chapter become or became due.
"Taxes" as used in this section shall include interest accrued at the rate provided by
KRS 131.138, all applicable penalties and fees imposed under KRS 131.180,
131.410 to 131.445, and 131.990.
(3) Notwithstanding any other provisions of this chapter, KRS 275.150, 362.1 -306(3)
or predecessor law, or 362.2 -404(3) to the contrary, the managers of a limited
liability company, the partners of a limited liability partnership, o r the general
partners of a limited liability limited partnership or any other person holding any
equivalent office of a limited liability company, limited liability partnership, or
limited liability limited partnership subject to KRS 141.310 or 141.315 sh all be
personally and individually liable, both jointly and severally, for any tax required to
be withheld under this chapter from wages paid to one (1) or more employees of any
such limited liability company, limited liability partnership, or limited liab ility
limited partnership. 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 per son.
The personal and individual liability shall apply to each and every manager of a
limited liability company, partner in a limited liability partnership, and general
partner of a limited liability limited partnership at the time the taxes become or
became due. No person shall be personally and individually liable under this
subsection who had no authority to collect, truthfully account for, or pay over any
tax imposed by this chapter at the time that the taxes imposed by this chapter
become or became due. "Taxes" as used in this section shall include interest accrued
at the rate provided by KRS 131.183, all applicable penalties imposed under this
chapter, and all applicable penalties and fees imposed under KRS 131.180, 131.410
to 131.445, and 131.990.