{"data":{"id":"us-ky/krs-131.510","jurisdiction":"us-ky","citation":"KRS 131.510","heading":"Notice and demand before levy -- Continuous effect of levy -- Prompt","body":"release of levy.\n(1) Levy may be made with respect to any unpaid tax only after the department has\ngiven notice and demand to such person in writing of the intention to make such\nlevy. Such notice and demand shall be given in person, or shall be sent by certified\nmail to such person's last known address, no less than ten (10) days before the date\nof levy.\n(2) (a) The effect of a levy on salary or wages payable to or received by a person shall\nbe continuous from the date such levy is first made until the liability out of\nwhich such levy arose is satisfied or becomes unenforceable by reason of\nlapse of time.\n(b) With respect to a levy described in paragraph (a) of this subsection, the\ndepartment shall promptly release the levy when the liability out of which\nsuch levy arose is satisfied or becomes unenforceable by reason of lapse of\ntime, and shall promptly notify the person upon whom such levy was made\nthat such levy has been released.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28155","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:22Z","sha256":"fe4e3d88ffb385070751d905c2cf9cd2e346fdfff434af35dd25edf224552678","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.500","next":"us-ky/krs-131.515"},"notice":"GroundRules: Original legal text. Not legal advice."}