{"data":{"id":"us-ky/krs-341.263","jurisdiction":"us-ky","citation":"KRS 341.263","heading":"Estimated reports and assessments.","body":"If any employer fails to file reports when due, or files an incorrect or insufficient report,\nthe secretary may, after an investigation, determine such employer's liability and assess\nthe contributions due on the basis of an estimate of such employer's pay roll, and shall\ngive written notice of such assessment to such employer. Such determination or\nassessment shall become final twenty (20) days after such notice was mailed to the\nemployer's last known address unless an appeal is initiated under KRS 341.430.  After\nsuch determination or assessment shall have become final as herein provided, it shall be\nreceived in evidence in all courts of this Commonwealth as conclusive of the amount\nowing the Commonwealth in respect to the claim or claims concerning which th e\ndetermination shall have been made.","path":["KRS Chapter 341"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=32272","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:58:28Z","sha256":"6c2a0b3bbe282cdc2c3fa15b15e8d1eed95aedd4f63c1204352f6807ab6f8f3e","source_id":"us-ky","stale":false,"prev":"us-ky/krs-341.262","next":"us-ky/krs-341.265"},"notice":"GroundRules: Original legal text. Not legal advice."}