(a) Except as provided in 6-8.1-18, "responsible person" means a person that:
- (1) is an individual conducting business as a sole proprietor or an employee, contractor, officer, or member of an applicable business entity; and
- (2) has a duty to remit listed taxes held in trust for the department or a political subdivision.
- (b) For purposes of this section, "applicable business entity" means a partnership, corporation, limited liability company, trust, estate, or other combination of individuals or entities that is required to collect, withhold, or remit a tax held in trust.
- (c) The determination that a person is a responsible person for a tax held in trust shall be made separately for each tax.
As added by P.L.128-2026, SEC.67.