KRS 341.980: Construction of this chapter.

(1) In enacting this chapter, it is the intention of the General Assembly to comply with

the requirements of the Federal Unemployment Tax Act and all subsequent

amendments including, but not limited to P.L. 94-566 and P.L. 95-19. Contributions

or reimbursement s required herein on account of previously uncovered services

performed prior to January 1, 1978, as defined in Section 121 of the Federal

Unemployment Compensation Act of 1976, as amended, and benefits based on such

services in employment defined herein s hall be payable in the same amount, on the

same terms and subject to the same conditions as benefits payable on the basis of

other service subject to this chapter. Interpretations of the provisions contained

herein or elsewhere in this chapter should be co nsistent with such federal act and

interpretations thereof and substantial weight should be given to the commentary

contained in those documents entitled "Draft Language and Commentary to

Implement the Unemployment Compensation Amendments of 1976 - P.L. 94-566",

"Draft Legislation to Implement the Employment Security Amendments of 1970 ...

H. R. 14705" and "Manual of State Employment Security Legislation, Revised

September 1950," published by the United States Department of Labor, Manpower

Administration.

(2) If Public Law 94 -566 or the federal act it amends shall for any cause become

inoperative in its application, or stayed pendente lite, as to services performed by

employees of this state or one (1) or more of its counties, cities, or political

subdivisions, then, the provisions of KRS 341.050(1)(d), 341.070(3) and 341.277,

by virtue of that fact, shall, likewise and to the same extent, become inoperative as

to such services. Any unobligated contributions in the unemployment insurance

fund paid into the fu nd by such governmental entity, or returned to this state by the

United States Treasurer because such federal law becomes inoperative, shall be

refunded to the governmental entity contributors proportionately to their

unexpended contributions under regulat ions of the commission. Nothing in this

subsection shall waive payments accrued in lieu of contributions.