<br><br> <br>Page 1 of 1 <br>67.783 Employer to report tax withheld -- Liability of employer for failure to <br>withhold or pay tax. <br>(1) Every employer required to deduct and withhold tax under KRS 67.780 shall, for <br>the quarter ending after January 1 and for each quarter ending thereafter, on or <br>before the end of the month following the close of each quarter make a return and <br>report to the tax district the tax required to be withheld under KRS 67.780, unless <br>the employer is permitted or required to report within a reasonable time after some <br>other period as determined by the tax district. <br>(2) Every employer who fails to withhold or pay to the tax district any sums required by <br>KRS 67.750 to 67.790 to be withheld and paid shall be personally and individually <br>liable to the tax district for any sum or sums withheld or required to be withheld in <br>accordance with the provisions of KRS 67.780. <br>(3) The tax district shall have a lien upon all the property of any employer who fails to <br>withhold or pay over to the tax district sums required to be withheld under KRS <br>67.780. If the employer withholds but fails to pay the amounts withheld to the tax <br>district, the lien shall commence as of the date the amounts withheld were required <br>to be paid to the tax district. If the employer fails to withhold, the lien shall <br>commence at the time the liability of the employer is assessed by the tax district. <br>(4) Every employer required to deduct and withhold tax under KRS 67.780 shall <br>annually on or before February 28 of each year complete and file on a form <br>furnished or approved by the tax district a reconciliation of the tax withheld in each <br>tax district where compensation is paid or payable to employees. Either copies of <br>federal forms W-2 and W-3, transmittal of wage and tax statements, or a detailed <br>employee listing with the required equivalent information as determined by the tax <br>district shall be submitted. <br>(5) Every employer shall furnish each employee a statement on or before January 31 of <br>each year showing the amount of compensation and license tax deducted by the <br>employer from the compensation paid to the employee for payment to a tax district <br>during the preceding calendar year. <br>Effective: June 24, 2003 <br>History: Created 2003 Ky. Acts ch. 117, sec. 14, effective June 24, 2003. <br><br>