Title 787 | Chapter 001 | Regulation 290
PREVIOUS VERSION
The previous document that this document is based upon is available.
Technical Amendment: 11/10/2022
787 KAR 1:290.Contract construction rates.
Section 1.
For the purpose of rate assignment, a service shall be considered as contract construction if the service is listed in the United States North American Industry Classification System Manual, Part I Sector 23 subsections 236, 237 and 238, 2017.Section 2.
To be considered a contract construction employer, one-half (1/2) or more of the service upon which liability is established under KRS 341.070 shall be in contract construction.Section 3.
Incorporation by Reference.(1)
"United States North American Industry Classification System Manual", Part 1 Sector 23 subsections 236, 237 and 238, 2017, is incorporated by reference.(2)
This material may be inspected, copied, or obtained, subject to applicable copyright law, at the Education and Labor Cabinet, Tax Enforcement Branch, Mayo-Underwood Building, 500 Mero Street, 4th Floor, Frankfort, Kentucky 40601, Monday through Friday, 8 a.m. to 4:30 p.m.HISTORY: (22 Ky.R. 492; Am. 912; eff. 11-6-1995; 28 Ky.R. 1918; 2206; eff. 4-15-2002; 39 Ky.R. 2401; eff. 9-6-2013; 48 Ky.R. 598; eff. 2-1-2022; TAm eff. 11-10-2022.)
FILED WITH LRC: November 10, 2022
Technical Amendment: 11/10/2022
787 KAR 1:290.Contract construction rates.
Section 1.
For the purpose of rate assignment, a service shall be considered as contract construction if the service is listed in the United States North American Industry Classification System Manual, Part I Sector 23 subsections 236, 237 and 238, 2017.Section 2.
To be considered a contract construction employer, one-half (1/2) or more of the service upon which liability is established under KRS 341.070 shall be in contract construction.Section 3.
Incorporation by Reference.(1)
"United States North American Industry Classification System Manual", Part 1 Sector 23 subsections 236, 237 and 238, 2017, is incorporated by reference.(2)
This material may be inspected, copied, or obtained, subject to applicable copyright law, at the Education and Labor Cabinet, Tax Enforcement Branch, Mayo-Underwood Building, 500 Mero Street, 4th Floor, Frankfort, Kentucky 40601, Monday through Friday, 8 a.m. to 4:30 p.m.HISTORY: (22 Ky.R. 492; Am. 912; eff. 11-6-1995; 28 Ky.R. 1918; 2206; eff. 4-15-2002; 39 Ky.R. 2401; eff. 9-6-2013; 48 Ky.R. 598; eff. 2-1-2022; TAm eff. 11-10-2022.)
FILED WITH LRC: November 10, 2022