# KRS § 139.185: 139.185 Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable > Kentucky · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.185 ## Section - **Citation:** KRS § 139.185 - **Heading:** 139.185 Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable - **Jurisdiction:** Kentucky - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** KY Code / Title XI / Chapter 139 / Section 139.185 ## Text 139.185 Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable. (1) Notwithstanding any other provisions 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 this chapter shall be personally and individually liable, both jointly and severally, for the taxes imposed under this chapter, and neither the corporate dissolution nor withdrawal of the corporation from the state nor the cessation of holding any corporate office shall discharge the foregoing liability of any person. The personal and individual liability shall apply to each and every person holding the corporate office at the time the taxes become or became due. No person will be personally and individually liable pursuant to this section who had no authority in the management of the business or financial affairs of the corporation 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 139.650 and 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. (2) 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, 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 this chapter shall be personally and individually liable, both jointly and severally, for the taxes imposed under this chapter. 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 of a limited liability partnership, and the general partners 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. ## Nearby sections - [KRS § 139.010 139.010 Definitions for chapter](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.010.md) - [KRS § 139.025 139.025 Regulations providing for use of tax basis other than accrual](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.025.md) - [KRS § 139.105 139.105 Sourcing of retail sales -- Communications services, digital property, and florist wire sales](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.105.md) - [KRS § 139.125 139.125 Procurement, processing or distribution of blood or human tissue deemed service and not sale](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.125.md) - [KRS § 139.185 139.185 Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.185.md) - [KRS § 139.195 139.195 Definitions for KRS 139.105, 139.200, 139.215, and 139.775](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.195.md) - [KRS § 139.200 139.200 Imposition of sales tax](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.200.md) - [KRS § 139.202 139.202 Exclusions from additional taxable services](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.202.md) - [KRS § 139.210 139.210 Retailer's powers to collect from purchaser -- Separate display of tax -- Retailers that provide road and travel services -- Taxes collected constitute debt to Commonwealth](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.210.md) - [KRS § 139.215 139.215 Taxation of bundled transactions](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.215.md) - [KRS § 139.220 139.220 Prohibited advertising](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.220.md) - [KRS § 139.230 139.230 Elimination of fractions of a cent](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.230.md) - [KRS § 139.240 139.240 Application for retailer's or seller's permit to do business](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.240.md) - [KRS § 139.250 139.250 Seller's permit to do business -- Issuance -- Nonassignability -- Display](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.250.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.185. Check the current official text before relying on it. Not legal advice.