HB 436 -- 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.  Any member of the company cannot 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
94th General Assembly, 1st Regular Session
Last Updated July 25, 2007 at 11:19 am