Title 787 | Chapter 001 | Regulation 290


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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, 2012, under Major Section 23, Subsections 236, 237, and 238.

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", 2012, Major Section 23, Subsections 236, 237 and 238, is incorporated by reference.

(2)

This material may be inspected, copied, or obtained, subject to applicable copyright law, at the Education and Workforce Development Cabinet, Tax Status and Accounting Branch, 275 East Main Street, Frankfort, Kentucky 40621, Monday through Friday, 8 a.m. to 4:30 p.m.

HISTORY: (22 Ky.R. 492; Am. 912; eff. 11-6-95; 28 Ky.R. 1918; 2206; eff. 4-15-2002; 39 Ky.R. 2401; eff. 9-6-2013.)

7-Year Expiration: 2/1/2029

Last Updated: 2/24/2023


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