KRS 142.404 — Officer and member liability for taxes due

Notwithstanding any other provision of law to the contrary, the president, vice president,
secretary, treasurer, manager, partner, or any other person holding any equivalent office or
position in any corporation, limited liability company, limited liabilit y partnership, or
limited liability limited partnership subject to KRS 142.400 and 142.402 shall be
personally and individually liable, both jointly and severally, for the tax imposed under
KRS 142.400. Dissolution, withdrawal of the corporation, limited l iability 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 liability
shall attach at the time the tax becomes or beca me due. No person shall be held liable
under this section if the person did not have authority to collect, truthfully account for, or
pay over the tax at the time it became due. "Taxes" as used in this section shall include
interest accrued under KRS 131.1 83 and all applicable penalties imposed under this
chapter or KRS 131.180, 131.410 to 131.445, and 131.990.