CHAPTER 11. TAXATION.

§11-15-17. Liability of officers of corporation, etc.

If the taxpayer is an association or corporation, the officers thereof shall be personally liable, jointly and severally, for any default on the part of the association or corporation, and payment of the tax and any additions to tax, penalties and interest thereon imposed by article ten of this chapter may be enforced against them as against the association or corporation which they represent.

Bills Affecting §11-15-17

2003 Regular Session: HB3014
2004 Regular Session: SB594
2005 Regular Session: HB2445
2005 Regular Session: SB188
2006 Regular Session: HB2445
2006 Regular Session: HB4566
2006 Regular Session: SB520
2010 Regular Session: HB4351
2010 Regular Session: SB461
2017 Regular Session: SB335
2019 Regular Session: HB2744
2019 Regular Session: SB462