787 KAR 1:160.
Time extension for reports and notices.
RELATES TO: KRS
AUTHORITY: KRS 151B.020, 341.115
FUNCTION, AND CONFORMITY: This administrative regulation allows an extension of
time for filing reports and paying contributions due to an act of God.
Section 1. The
secretary may extend for a reasonable period of time the due date for filing
reports and paying contributions as prescribed in 787 KAR 1:030, and the
specified time for notifying the division of separations for cause as
prescribed in 787 KAR 1:070, if, upon the presentation of sufficient facts by
the employer, he finds that failure to file the reports, pay contributions, or
notify the division of separations within the time specified was due to an act
of God. (22 Ky.R. 475; eff. 11-6-95.)