Current through 2024 Ky. Acts ch. 225
Section 341.805 - Notification of levy or release(1) Levy may be made with respect to any unpaid contributions including penalties and interest only after the cabinet has given notice and demand to the subject employer in writing of the intention to make such levy. Such notice and demand shall be given in person, or shall be sent by certified mail to the employer's last known address, no less than ten (10) days before the date of levy.(2)(a) The effect of a levy on salary or wages payable to or received by a person shall be continuous from the date such levy is first made until the liability out of which such levy arose is satisfied or becomes unenforceable by reason of lapse of time; and(b) With respect to a levy described in paragraph (a) of this subsection, the cabinet shall promptly release the levy when the liability out of which such levy arose is satisfied or becomes unenforceable by reason of lapse of time and shall promptly notify the person upon whom such levy was made that such levy has been released. Effective:7/15/1986
Created 1986 Ky. Acts ch. 26, sec. 11, effective7/15/1986.