Kentucky Statutes 341.805 – Notification of levy or release
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(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: July 15, 1986
History: Created 1986 Ky. Acts ch. 26, sec. 11, effective July 15, 1986.
(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
Terms Used In Kentucky Statutes 341.805
- Cabinet: means the Education and Labor Cabinet. See Kentucky Statutes 341.005
- Certified mail: means any method of governmental, commercial, or electronic delivery that allows a document or package to have proof of:
(a) Sending the document or package. See Kentucky Statutes 446.010 - Contributions: means the money payments, exclusive of interest and penalties, to the unemployment insurance fund required by this chapter and by any previous unemployment compensation law of this state. See Kentucky Statutes 341.020
- subject employer: means :
(1) Any employing unit which in any calendar quarter in either the current or preceding calendar year paid for service in covered employment wages of fifteen hundred dollars ($1,500) or more. See Kentucky Statutes 341.070 - wages: includes tips which are: (a) Received while performing services which constitute employment. See Kentucky Statutes 341.030
(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: July 15, 1986
History: Created 1986 Ky. Acts ch. 26, sec. 11, effective July 15, 1986.