103 KAR 18:110 - Voluntary withholding
RELATES TO: KRS 141.310, 141.370
NECESSITY, FUNCTION, AND CONFORMITY: KRS 131.130(1) authorizes the Department of Revenue to promulgate administrative regulations necessary to administer and enforce Kentucky's tax laws. This administrative regulation authorizes employers and employees to voluntarily agree to additional withholding as set forth in KRS 141.310(8).
STATUTORY AUTHORITY: KRS 131.130, 141.310, 141.370
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