{"data":{"id":"us-ky/krs-341.805","jurisdiction":"us-ky","citation":"KRS 341.805","heading":"Notification of levy or release.","body":"(1) Levy may be made with respect to any unpaid contributions including penalties and\ninterest only after the cabinet has given notice and demand to the subject employer\nin writing of the intention to make such levy. Such notice and demand shall be\ngiven in pe rson, or shall be sent by certified mail to the employer's last known\naddress, no less than ten (10) days before the date of 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 lev y is first made until the liability out of\nwhich such levy arose is satisfied or becomes unenforceable by reason of\nlapse of time; and\n(b) With respect to a levy described in paragraph (a) of this subsection, the\ncabinet shall promptly release the levy whe n the liability out of which such\nlevy arose is satisfied or becomes unenforceable by reason of lapse of time\nand shall promptly notify the person upon whom such levy was made that\nsuch levy has been released.","path":["KRS Chapter 341"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=32345","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:58:30Z","sha256":"31e363403040de324fc72a17eb6aed8d956716b74d1c9dc673da9624ac3f1676","source_id":"us-ky","stale":false,"prev":"us-ky/krs-341.800","next":"us-ky/krs-341.810"},"notice":"GroundRules: Original legal text. Not legal advice."}