Kentucky Statutes 341.263 – Estimated reports and assessments
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If any employer fails to file reports when due, or files an incorrect or insufficient report, the secretary may, after an investigation, determine such employer’s liability and assess the contributions due on the basis of an estimate of such employer’s payroll, and shall give written notice of such assessment to such employer. Such determination or assessment shall become final twenty (20) days after such notice was mailed to the employer’s last known address unless an appeal is initiated under KRS § 341.430. After such determination or assessment shall have become final as herein provided, it shall be received in evidence in all courts of this Commonwealth as conclusive of the amount owing the Commonwealth in respect to the claim or claims concerning which the determination shall have been made.
History: Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(21). — Created 1972 Ky.
Acts ch. 21, sec. 16.
History: Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(21). — Created 1972 Ky.
Terms Used In Kentucky Statutes 341.263
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Contributions: means the money payments, exclusive of interest and penalties, to the unemployment insurance fund required by this chapter and by any previous unemployment compensation law of this state. See Kentucky Statutes 341.020
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Secretary: means the secretary of the Education and Labor Cabinet or his or her duly authorized representative. See Kentucky Statutes 341.005
Acts ch. 21, sec. 16.