1. (a) "Responsible officer" means a person who has the authority to legally obligate an entity to comply with federal law.

2. (b) The term includes the following:

   1. (1) An authorized officer of a corporation.
   2. (2) A manager of a limited liability company, or if the limited liability company is managed by another company, an authorized officer of the managing company.
   3. (3) A partner in a general, limited, or limited liability partnership or, if the partner is an entity, an authorized officer of the general, limited, or limited liability partnership.
   4. (4) An individual authorized as a permitted signatory by another entity under federal regulations adopted by the department not included under subdivisions (1) through (3).

As added by P.L.161-2026, SEC.39.