Every employer making payment of compensation to an employee shall deduct and withhold upon the payment of the compensation any tax imposed against the compensation by a tax district. Amounts withheld shall be paid to the levying tax district in accordance with KRS 67.783. A tax district may impose minimum and maximum tax liabilities for the tax on compensation.

Effective: July 13, 2004

History: Amended 2004 Ky. Acts ch. 63, sec. 7, effective July 13, 2004. -- Created 2003 Ky. Acts ch. 117, sec. 13, effective June 24, 2003.