KRS 341.263: Estimated reports and assessments.

If any employer fails to file reports when due, or files an incorrect or insufficient report,

the secretary may, after an investigation, determine such employer's liability and assess

the contributions due on the basis of an estimate of such employer's pay roll, and shall

give written notice of such assessment to such employer. Such determination or

assessment shall become final twenty (20) days after such notice was mailed to the

employer's last known address unless an appeal is initiated under KRS 341.430. After

such determination or assessment shall have become final as herein provided, it shall be

received in evidence in all courts of this Commonwealth as conclusive of the amount

owing the Commonwealth in respect to the claim or claims concerning which th e

determination shall have been made.