KRS 131.510 — Notice and demand before levy -- Continuous effect of levy -- Prompt release of levy

(1) Levy may be made with respect to any unpaid tax only after the department has
given notice and demand to such person in writing of the intention to make such
levy. Such notice and demand shall be given in person, or shall be sent by certified
mail to such person's last known address, no less than ten (10) days before the date
of levy.
(2) (a) The effect of a levy on salary or wages payable to or received by a person shall
be continuous from the date such levy is first made until the liability out of
which such levy arose is satisfied or becomes unenforceable by reason of
lapse of time.
(b) With respect to a levy described in paragraph (a) of this subsection, the
department shall promptly release the levy when the liability out of which
such levy arose is satisfied or becomes unenforceable by reason of lapse of
time, and shall promptly notify the person upon whom such levy was made
that such levy has been released.