Corporate Officers Assessment

​An assessment (called a Notice of Tax Due) may be issued to any or all officers of a corporation in instances where the corporation owes certain types of tax liabilities to the Commonwealth. This assessment is treated exactly like any other Notice of Tax Due (tax bill) and the corporate officer is afforded the same protest and appeal rights.

A corporate officer may be personally and individually assessed for the following type taxes:

• Cigarette Tax (KRS 138.183)
• Telecommunication Tax (KRS 136.638)
• Individual Income Withholding Tax (KRS 141.340)
• Sales and Use Tax (KRS 139.185)
• Coal Severance Tax (KRS 143.085)
• Marijuana & Controlled Substance Tax (KRS 138.885)
• Bank Franchise Tax (KRS 136.565)
• Health Care Provider Tax (KRS 142.357)
• Gasoline and Special Fuels Taxes (KRS 138.448)
• Transient Room Tax (KRS 142.404)
  

A valid protest by the corporate officer would involve one of the following questions:

• Was the assessed individual an officer of the corporation at the time the liability became due?
• Did the assessed individual have control over the corporation's business or financial affairs at the time the liability became due?

Any protest must be submitted in writing before the protest period expiration date and must contain the reasons for protest along with all appropriate supporting documentation.

The assessment becomes due and payable to the Department of Revenue 60 days after assessment, when no protest is filed, or when the protest is resolved. Once the assessment is final, the Department of Revenue may collect the tax liability utilizing all avenues of enforced collection action.

To avoid enforced collection action the corporate officer should contact the Department of Revenue immediately upon receipt of the assessment to make satisfactory arrangements, either by paying the tax liability in full or through an approved payment agreement.

Inquire about an Officer Assessment​