The tax levied under KRS 141.020 and required to be withheld under KRS 141.310, unless determined by KRS 141.315, shall be withheld in accordance with the tables provided by the department. The department shall annually publish withholding tables for use in determining the amount of tax to be withheld under KRS 141.310 and 141.315. The tables shall reflect the tax computed under KRS 141.020 for the midpoint of each income range using the standard deduction allowed under KRS 141.081. The withholding tables shall be available in an on-line format.
KRS 141.370
Tables for determining tax to be withheld
Applied in 1 court decision — leading case Koppel v. Revenue Cabinet, Commonwealth (1989)
Most recently applied in Koppel v. Revenue Cabinet, Commonwealth (September 1989)
Effective: June 20, 2005 History: Amended 2005 Ky
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.