KRS § 141.340 — KY Code / Title XI / Chapter 141 / Section 141.340
141.340 Liability of employer for tax payment -- Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable
Status: in_force

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 be 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 corporation 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 corporate 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, or 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 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 limited liability company, limited liability partnership, or limited liability

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 person.

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.