39-51-1105. Liability of corporate officers or employees for taxes, penalties, and interest owed by corporation. (1) The officer or employee of a corporation whose duty it is to pay the taxes, penalties, and interest, as provided by 39-51-1103(1) and (2) and 39-51-1125(1) and (2), is liable for the taxes, penalties, and interest due.
     (2) (a) The department shall consider the officer or employee of the corporation individually liable with the corporation for filing reports and unpaid taxes, penalties, and interest upon a determination that the individual:
     (i) possessed the authority, duty, and responsibility to file reports and pay taxes on behalf of the corporation;
     (ii) possessed the authority on behalf of the corporation to direct the filing of reports and payment of taxes; or
     (iii) possessed the fiscal authority on behalf of the corporation to direct the filing of reports or payment of other corporate obligations and exercised the authority that resulted in failure to file reports or pay taxes due.
     (b) The department is not limited to considering the elements set forth in subsection (2)(a) to establish individual liability and may consider any other available information.
     (3) In the case of a corporate bankruptcy, the liability of the individual remains unaffected by the discharge of penalty and interest against the corporation. The individual is liable for any amount of taxes, penalties, and interest unpaid by the corporation.
     (4) For determining liability for unemployment insurance taxes, penalties, and interest owed, a member-managed limited liability company must be treated as a partnership, with liability for taxes, penalties, and interest owed extending to each member.
     (5) For determining liability for unemployment insurance taxes, penalties, and interest owed by a manager-managed limited liability company, the managers of the limited liability company are jointly and severally liable for any taxes, penalties, and interest owed.

     History: En. Subd. (b), Sec. 14, Ch. 137, L. 1937; amd. Sec. 5, Ch. 137, L. 1939; amd. Sec. 8, Ch. 164, L. 1941; amd. Sec. 1, Ch. 36, L. 1969; amd. Sec. 1, Ch. 105, L. 1975; amd. Sec. 25, Ch. 368, L. 1975; amd. Sec. 1, Ch. 386, L. 1977; R.C.M. 1947, 87-136(4); amd. Sec. 1, Ch. 349, L. 1981; amd. Sec. 10, Ch. 373, L. 1991; amd. Sec. 12, Ch. 529, L. 1995.