Kentucky Revised Statutes Title XI. Revenue and Taxation § 131.510.Notice and demand before levy; continuous effect of levy; prompt release 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.