{"data":{"id":"us-ky/krs-67.783","jurisdiction":"us-ky","citation":"KRS 67.783","heading":"Employer to report tax withheld -- Liability of employer for failure to","body":"withhold or pay tax.\n(1) Every employer required to deduct and withhold tax under KRS 67.780 shall, for\nthe quarter ending after January 1 and for each quarter ending thereafter, o n or\nbefore the end of the month following the close of each quarter make a return and\nreport to the tax district the tax required to be withheld under KRS 67.780, unless\nthe employer is permitted or required to report within a reasonable time after some\nother period as determined by the tax district.\n(2) Every employer who fails to withhold or pay to the tax district any sums required by\nKRS 67.750 to 67.790 to be withheld and paid shall be personally and individually\nliable to the tax district for any sum  or sums withheld or required to be withheld in\naccordance with the provisions of KRS 67.780.\n(3) The tax district shall have a lien upon all the property of any employer who fails to\nwithhold or pay over to the tax district sums required to be withheld un der KRS\n67.780. If the employer withholds but fails to pay the amounts withheld to the tax\ndistrict, the lien shall commence as of the date the amounts withheld were required\nto be paid to the tax district. If the employer fails to withhold, the lien shall\ncommence at the time the liability of the employer is assessed by the tax district.\n(4) Every employer required to deduct and withhold tax under KRS 67.780 shall\nannually on or before February 28 of each year complete and file on a form\nfurnished or approved by the tax district a reconciliation of the tax withheld in each\ntax district where compensation is paid or payable to employees. Either copies of\nfederal forms W -2 and W -3, transmittal of wage and tax statements, or a detailed\nemployee listing with th e required equivalent information as determined by the tax\ndistrict shall be submitted.\n(5) Every employer shall furnish each employee a statement on or before January 31 of\neach year showing the amount of compensation and license tax deducted by the\nemployer from the compensation paid to the employee for payment to a tax district\nduring the preceding calendar year.","path":["KRS Chapter 67"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23794","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:26Z","sha256":"8433ec557d8c1c1ac1227f741d314b1f3d1b8e2ed3669a11fbf36ecae68c4c2c","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67.780","next":"us-ky/krs-67.785"},"notice":"GroundRules: Original legal text. Not legal advice."}