Kentucky Code § KRS 341.805

Notification of levy or release
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(1) Levy may be made with respect to any unpaid contributions including penalties and interest only after the cabinet has given notice and demand to the subject employer in writing of the intention to make such levy. Such notice and demand shall be given in pe rson, or shall be sent by certified mail to the employer's last known address, no less than ten (10) days before the date of levy. (2) (a) The effect of a levy on salary or wages payable to or received by a person shall be continuous from the date such lev y is first made until the liability out of which such levy arose is satisfied or becomes unenforceable by reason of lapse of time; and (b) With respect to a levy described in paragraph (a) of this subsection, the cabinet shall promptly release the levy whe n the liability out of which such levy arose is satisfied or becomes unenforceable by reason of lapse of time and shall promptly notify the person upon whom such levy was made that such levy has been released.

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