KRS 141.370: Tables for determining tax to be withheld.

The tax levied under KRS 141.020 and required to be withheld under KRS 141.310,

unless determined by KRS 141.315, shall be withheld in accordance with the tables

provided by the department. The department shall annually publish withholding tables for

use in determining the amount of tax to be withheld under KRS 141.310 and 141.315.

The tables shall reflect the tax computed under KRS 141.020 for the midpoint of each

income range using the standard deduction allowed under KRS 141.081. The withholding

tables shall be available in an on-line format.