HB 776 -- Limited Liability Companies

Sponsor:  Grill

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 as a
responsible member in the company's articles of organization 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
95th General Assembly, 1st Regular Session
Last Updated November 17, 2009 at 9:25 am