Liability of Officers, Directors and Employees for Corporate Business Privilege Taxes

In the case of a corporation, the officers, directors, and employees thereof, the liability of such directors, officers and employees of the corporation for unpaid business privilege taxes payable by the corporation shall be the same as the liability for directors, officers, and employees of a corporation for unpaid U. S. wage withholding tax, as indicated in the Internal Revenue Code of the United States. SOURCE: Added by P.L. 19-010:XI:24 (Nov. 14, 1987); amended by P.L. 19-013:11 (Dec. 1, 1987).