21-129. Liability of members and managers.
207 words·~1 min read·
/ne/chapter-21/21-129A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(RULLCA 304)
(a)The debts, obligations, or other liabilities of a limited liability company, whether arising in contract, tort, or otherwise:
(1)are solely the debts, obligations, or other liabilities of the company; and
(2)do not become the debts, obligations, or other liabilities of a member or manager solely by reason of the member acting as a member or manager acting as a manager.
(b)The mere failure of a limited liability company to observe any particular formalities relating to the exercise of its powers or management of its activities is not a ground for imposing liability on the members or managers for the debts, obligations, or other liabilities of the company.
(c)Any member, manager, or employee of a limited liability company with the duty to collect, account for, or pay over any taxes imposed upon a limited liability company or with the authority to decide whether the limited liability company will pay taxes imposed upon a limited liability company shall be personally liable for the payment of such taxes in the event of willful failure on his or her part to have a limited liability company perform such act. Such taxes shall be collected in the same manner as provided under section 77-1783.01 .