Title 103 | Chapter 018 | Regulation 060


103 KAR 18:060.Miscellaneous payroll period.

Section 1.

Miscellaneous Payroll Period. If wages are paid to an employee for a payroll period of more than one (1) year, the amount of tax required to be deducted and withheld in respect to such wages shall be determined as if such payroll period constituted a miscellaneous payroll period of 365 days.

HISTORY: (IW-6; 1 Ky.R. 330; eff. 2-5-1975; TAm eff. 6-22-2017; Crt eff. 11-6-2018.)

7-Year Expiration: 11/6/2025

Last Updated: 12/15/2021


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