KRS 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 pe rson, 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 lev y 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 whe n 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.