# KRS § 138.183: 138.183 Officer and member liability > Kentucky · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.183 ## Section - **Citation:** KRS § 138.183 - **Heading:** 138.183 Officer and member liability - **Jurisdiction:** Kentucky - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** KY Code / Title XI / Chapter 138 / Section 138.183 ## Text 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 liability 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 of 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 personal 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 interest 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. ## Nearby sections - [KRS § 138.130 138.130 Definitions for KRS 138.130 to 138.205](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.130.md) - [KRS § 138.132 138.132 Contraband products -- Property used in substantial connection with knowing violation of KRS 138.130 to 138.205 -- Seizure -- Sale -- Remission of forfeiture -- Appeal](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.132.md) - [KRS § 138.135 138.135 Manufacturers to report all shipments into or within state -- Records to be kept by licensed distributors, retail distributors, and retailers](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.135.md) - [KRS § 138.140 138.140 Taxation of cigarettes, tobacco products, and vapor products -- Taxes not applicable to reference tobacco products -- Rates -- Liability for and remittance of tax -- Administrative regulations -- General Assembly's recognition of effect of increased tobacco taxes on public health -- Potential reduction of tax on modified risk tobacco product](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.140.md) - [KRS § 138.143 138.143 Floor stocks tax on cigarettes, snuff, and other tobacco products -- Rates -- Required returns -- Installment payments](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.143.md) - [KRS § 138.146 138.146 Evidence of cigarette tax payments -- When payment for units of cigarette tax evidence shall be made -- Consequence of failure to make timely payment](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.146.md) - [KRS § 138.155 138.155 Payment of tax without affixing evidence to individual packs](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.155.md) - [KRS § 138.165 138.165 Contraband cigarettes -- Vending machines and motor vehicles -- Seizure -- Sale -- Remission of forfeiture -- Appeal](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.165.md) - [KRS § 138.175 138.175 Selling contraband cigarettes](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.175.md) - [KRS § 138.183 138.183 Officer and member liability](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.183.md) - [KRS § 138.185 138.185 Civil penalties for violation of KRS 138.130 to 138.205](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.185.md) - [KRS § 138.195 138.195 License required for various dealers -- Fees -- Revocation of licenses -- Appeals -- Records -- Reports -- Administrative regulations -- Tax returns -- Grounds for denial of license](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.195.md) - [KRS § 138.197 138.197 Publication of licensed distributors on department's Web site](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.197.md) - [KRS § 138.205 138.205 Prohibited acts by licensees and manufacturers -- Acting without license](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.205.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C138_S138.183. 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