HB 2092 -- Limited Liability Companies

Sponsor:  Burnett

This bill changes the designation for a limited liability
company's representative for tax payment purposes from an
authorized person to a responsible person.  A "responsible
person" is specified as a manager or any member who is designated
a responsible member in the articles of incorporation or has the
direct control, supervision, or responsibility for filing returns
and making tax payments.  No member of a company can be held
liable for any payroll, sales, or employment security taxes
solely on the basis of the person's membership in the company.  A
certificate of amendment for continuation of a limited
partnership under Section 359.451, RSMo, is required to be signed
by each general partner designated in the certificate as a new
general partner with a statement affirming the occurrence of the
specific event of withdrawal of the former partners.

Missouri House of Representatives
Last Updated February 20, 2008 at 2:38 pm