KRS 131.510: Notice and demand before levy -- Continuous effect of levy -- Prompt

release of levy.

(1) Levy may be made with respect to any unpaid tax only after the department has

given notice and demand to such person 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 such person'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.

(b) With respect to a levy described in paragraph (a) of this subsection, the

department 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.