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KENTUCKY REVISED STATUTES

Social Security for Public Employees

Current through the 2002 Regular Session

Table of Contents:

61.410. Declaration of policy.

61.420. Definitions for KRS 61.410 to 61.500.

61.430. Federal-state agreement.

61.435. Referendum on coverage under agreement - Separate system for state colleges.

61.440. Interstate instrumentalities.

61.450. Contributions by state employees.

61.460. Plans for coverage of employees of political subdivisions.

61.470. Contribution fund and contingent liability fund.

61.480. State contributions authorized.

61.490. Rules and regulations.

61.500. Retroactive effect of KRS 61.410 to 61.500.

61.410. Declaration of policy.

(1) It is declared to be the policy of the General Assembly to extend the federal old-age, survivors, disability, and hospital insurance coverage to all public employees regardless of whether the employees are occupying positions which are covered by a retirement system; but no employee occupying a position to which KRS 161.220 to 161.710 are applicable shall be held to fall within the class of persons sought to be affected by this statement of policy except for employees of the state universities and public junior colleges.

(2) It is also the policy of the General Assembly that the protection afforded public employees by membership in a retirement system or by the right to receive periodic benefits under a retirement system will not be impaired as a result of any agreement made between the Commonwealth and the commissioner pursuant to KRS 61.410 to 61.500.

(3) The General Assembly ratifies the extension of federal old-age, survivors, disability, and hospital insurance coverage to public employees in positions covered by a retirement system prior to June 14, 1962, if the procedures specified by former KRS 61.430(6) were substantially followed.

(Enact. Acts 1951 (Ex. Sess.), ch. 3, § 1; 1956, ch. 32, § 1; 1962, ch. 12, § 1; 1968, ch. 152, § 26; 1998, ch. 436, § 1, effective July 15, 1998.)

61.420. Definitions for KRS 61.410 to 61.500.

For the purpose of KRS 61.410 to 61.500:

(1) "Wages" means all remuneration for employment as defined in subsection (2) of this section, including the cash value of all remuneration paid in any medium other than cash, except that the term shall not include that part of the remuneration which, even if it were for "employment" within the meaning of Federal Insurance Contributions Act, would not constitute "wages" within the meaning of that act;

(2) "Employment" means any service performed by an employee in the employ of the Commonwealth, a political subdivision, or an interstate instrumentality, for those employers, except (a) service of an emergency nature, (b) service which in the absence of an agreement entered into under KRS 61.410 to 61.500 would constitute "employment" as defined in the Social Security Act, or (c) service which under the Social Security Act may not be included in any agreement between the Commonwealth and the commissioner entered into under KRS 61.410 to 61.500; except that service, the compensation for which is on a fee basis, may be excluded in any plan approved under KRS 61.410 to 61.500, and provided also, that service in any class or classes of positions, the exclusion of which is permitted under the Social Security Act, may be excluded in any plan approved under KRS 61.460;

(3) "Employee" means any person in the service of the Commonwealth, a political subdivision, or an interstate instrumentality of which the Commonwealth is a principal and shall include all persons designated officers including those which are elected and those which are appointed;

(4) "State agency" means the Division of Social Security, Office of the Controller, which agency shall be subject to the authority of the secretary of finance and administration;

(5) "Political subdivision," in addition to counties, municipal corporations, and school districts, includes instrumentalities of the Commonwealth, of one (1) or more of its political subdivisions, or of the Commonwealth and one (1) or more of its political subdivisions, and any other governmental unit thereof;

(6) "Social Security Act" means the Act of Congress approved August 14, 1935, Chapter 531, 49 Stat. 620, officially cited as the "Social Security Act," including regulations and requirements issued pursuant thereto, as that act has been and may from time to time be amended;

(7) "Federal Insurance Contributions Act" means subchapters A, B, and C of Chapter 21 of the Federal Internal Revenue Code and all amendments thereto;

(8) "Commissioner" means the Commissioner of Social Security and includes any individual to whom the commissioner may delegate any of the commissioner's functions under the Social Security Act; and, with respect to any transactions regarding insurance coverage occurring prior to April 11, 1953, includes the federal security administrator and any individual to whom the administrator may have delegated any of the administrator's functions under the Social Security Act; and, with respect to any transactions regarding insurance coverage occurring from April 11, 1953, to March 30, 1995, includes the Secretary of Health and Human Services and any individual to whom the secretary may have delegated any of the secretary's functions under the Social Security Act;

(9) "Insurance coverage" means coverage by the old-age, survivors, disability, and hospital insurance provisions of the Social Security Act.

(Enact. Acts 1951 (Ex. Sess.), ch. 3, § 2; 1956, ch. 32, § 2; 1958, ch. 135, § 1; 1962, ch. 12, § 2; 1974, ch. 74, Art. VI, § 35(4); 1980, ch. 275, § 1, effective July 15, 1980; 1982, ch. 393, § 37, effective July 15, 1982; 1994, ch. 508, § 15, effective July 15, 1994; 1998, ch. 436, § 2, effective July 15, 1998.)

Opinions of Attorney General. A special tax collector selected by an independent school district pursuant to KRS 160.500(2) is an officer of the school district and an employee of the school district under the definition of that term in the social security act and enabling legislation enacted by the Kentucky General Assembly. OAG 67-95.

Mental health-mental retardation boards, when considered in light of KRS 210.380 clearly are instrumentalities of the commonwealth and therefore a political subdivision for the purposes of this section. OAG 73-203.

Where a city and county establish an ambulance board, such board is merely an arm or instrumentality of the city and county and is a political subdivision, as defined in subsection (5), for social security coverage purposes. OAG 73-790.

The state active duty pay of national guard units ordered into active state service in connection with tornadic storms is excluded by subsection (2) from social security coverage and not subject to the FICA tax. OAG 74-278.

Only specifically isolated expenses which are actual reimbursements for actual official expenses may be deducted from the subject state expense allowances money in the case of the county judge (now county judge/executive), county attorney and county sheriff, in determining the wage amount for social security purposes and the remainder of such allowance would constitute wages up to the maximum compensation base of $13,200 per year for 1974 or $14,100 for 1975. OAG 75-48 (modifying OAG 71-266 and 66-416).

Based upon the literal wording of this section and the fact that the subject corporation was created solely for the eight county governments, the Jackson Purchase Local Officials Organization, Inc., is an instrumentality of the eight county governments and thus the corporation is a "political subdivision" for social security purposes and this construction promotes the centralized administration of the social security program applied to such public employees, otherwise the administration would have to be broken into eight different county units. OAG 75-497.

Where the ordinance making the city attorney position elective was repealed and the office became appointive, the city attorney would no longer be excluded from social security coverage. OAG 76-740.

Since a county and city are clearly political subdivisions as provided by subsection (5) of this section, if they, pursuant to KRS 79.110 to 79.180 or KRS 65.210 to 65.300, agree to provide for the joint operation of a city-county ambulance service and create a board to govern the program, that board or entity could be an arm or instrumentality of the city and county and, therefore, a "political subdivision" for social security purposes. OAG 79-104.

Since East Kentucky Utilities Inc. was performing the function of an instrumentality of Floyd County in providing utility services to the county, using the county's own plant, its employees were covered for social security purposes through Floyd County. OAG 79-583.

Although the articles of incorporation of an entity purported to show that the apparent purpose of the corporation was to perform governmental activity, specifically to assist those political subdivisions of the state of Kentucky located in Campbell County in performing their municipal functions, the articles did not fully comply with KRS 65.250 and there was no indication that it had complied with KRS 65.260; therefore, since the entity had no formal statutory authority that would make it an instrumentality of a political subdivision as defined in subsection (5) of this section for social security purposes, social security should be paid by the entity directly to the social security administration as any other nonprofit corporation would do. OAG 80-348.

A county hospital district is a political subdivision of Kentucky pursuant to this section and KRS 216.320 so that its employees are "employees" under subsection (3) of this section and thus subject to the jurisdiction of the state agency for social security. OAG 81-196.

Where a city passes an ordinance creating a personal service contract with an attorney to advise the city in legal matters, the attorney is an independent contractor rather than a nonelected city officer appointed under KRS 83A.080 or an employee under subsection (3) of this section thus, he would not be subject to social security as a result of his contract. OAG 81-225.

The Boone County Planning Commission is a separate political subdivision consisting of members representative of other political subdivisions in a cooperative, joint effort to provide consolidated planning and zoning activities for the various political subdivisions which make up the entity. Therefore, the Commission is a separate political subdivision for purposes of the definition of a political subdivision found in subdivision (5) of this section governing social security for public employees and is not part of Boone County which is governed by Boone County Fiscal Court. OAG 82-278.

The Office of Social Security is an office to handle public employees' social security matters; the definition of office in subsection (7) of KRS 12.010 applies to the office for social security. OAG 82-593.

Where the membership of a local officials' organization was composed of the county judge/executive of each of the participating counties, the mayors of the largest incorporated city within each county (voting members) and other mayors of smaller communities (nonvoting members) and where the organization's purpose was to operate an emergency medical service for eight counties and certain other services to benefit the local units of government, such unit was a governmental subdivision or instrumentality of such a subdivision. OAG 83-227.

Where a training center created by a local officials' organization was separated from such organization and was incorporated as a nonprofit corporation, where its membership was not exclusively composed of governmental officials and where the center could not carry on propaganda, influence legislation, or engage in any political campaign, the training center as it had evolved was no longer an instrumentality of a subdivision or other governmental unit, but was an independent, nonprofit corporation operated for charitable, educational, and scientific purposes and was no longer subject to the State Office of Social Security. OAG 83-227.

Cited: International Bhd. of Firemen & Oilers, Local 320 v. Board of Educ., 393 S.W.2d 793, (Ky. 1965).

NOTES TO DECISIONS

1. Political Subdivision.

A county school district is a political subdivision of the state, the members of which are state officers and an indictment drawn under KRS 434.240 (now repealed) for submitting a false claim to county board of education charged a public offense. Runyon v. Commonwealth, 393 S.W.2d 877, (Ky. 1965), cert. denied, 384 U.S. 906, 86 S. Ct. 1341, 16 L. Ed. 2d 359, (1966).

COLLATERAL REFERENCES

Am. Jur. 2d. 70A Am. Jur. 2d, Social Security and Medicare, §§ 17, 39, 42.

C.J.S. 81 C.J.S., Social Security and Public Welfare, §§ 4, 5.

A.L.R. Judicial questions regarding federal social security act or state legislation adopted to set up "state plan" contemplated by it. 100 A.L.R. 697, 106 A.L.R. 243, 108 A.L.R. 613, 109 A.L.R. 1346, 118 A.L.R. 1220, 121 A.L.R. 1002,.

61.430. Federal-state agreement.

Consistent with the terms and conditions of KRS 61.410 to 61.500, the state agency, with the approval of the Governor, is hereby authorized to enter into an agreement with the commissioner for the purpose of extending insurance coverage to employees with respect to services specified in the agreement which constitute employment as defined in KRS 61.420. An agreement entered into under this section may contain provisions relating to coverage, benefits, contributions, effective date, modification and termination of the agreement, administration and other appropriate provisions as the state agency and commissioner shall agree upon. Any agreement, subject to the provisions of the Social Security Act, shall provide in effect that:

(1) Insurance coverage shall be provided for employees whose services are described in the agreement, and their dependents and survivors on the same basis as though the services constituted employment within the meaning of Title II of the Social Security Act;

(2) The state shall pay to the Secretary of the Treasury, at times prescribed under the Social Security Act, contributions with respect to wages equal to the sum of the taxes imposed by sections 3101 and 3111 of the Federal Insurance Contributions Act if the services covered by the agreement constitute employment within the meaning of that act;

(3) Insurance coverage will be afforded with respect to services performed after an effective date specified in the agreement or modification thereof; except that the effective date shall not be earlier than January 1, 1955, in the case of an agreement or modification made between January 1, 1955, and January 1, 1958; or earlier than January 1, 1956, in the case of an agreement or modification made at any time in the years 1958 or 1959; or earlier than the first day of the year in which the agreement or modification was made, in the case of an agreement or modification made at any time between January 1, 1960, and July 1, 1962; or earlier than the first day of the fifth year preceding the year in which the agreement or modification is made, in the case of an agreement or modification made at any time after July 1, 1962;

(4) Insurance coverage shall be afforded with respect to all services constituting employment; except that in order for insurance coverage to be afforded with respect to services performed in the employ of a political subdivision of the state there must be in existence in regard to those services a plan which meets the requirements of KRS 61.460;

(5) Subject to the provisions of KRS 61.435, insurance coverage shall be afforded with respect to all services in positions covered by a retirement system; except that no agreement shall be effective to afford insurance coverage to any services performed in positions to which KRS 161.220 to 161.710 are applicable except for services performed in positions in a state university or public junior college.

(Enact. Acts 1951 (Ex. Sess.), ch. 3, § 3; 1952, ch. 29; 1956, ch. 32, § 3; 1956, ch. 166, § 1; 1958, ch. 135, § 2; 1962, ch. 12, § 3; 1998, ch. 436, § 3, effective July 15, 1998.)

Opinions of Attorney General. Under existing federal and state legislation, the members of the faculty of Murray State University may not be withdrawn as a separate group from social security coverage. In view of their status as state employees who are covered under the original 1951 agreement by virtue of a modification thereto, their coverage may be terminated only through termination of the 1951 agreement between the state and the secretary of health, education and welfare. OAG 68-450.

When professional staff members of the division of disability determination were a part of the department of education they were allowed to participate in the teacher retirement system and were exempt from participation in the federal social security program but when this division was transferred to the department of human resources, professional staff members had the option of retaining their membership in the teachers' retirement system or joining the state employees' retirement system but participation in the federal social security program is mandatory. OAG 73-767.

Circuit Court appointed reporters and secretaries are state employees for the purposes of the state Social Security Act. OAG 75-615.

61.435. Referendum on coverage under agreement - Separate system for state colleges.

(1) In order for any service performed by an employee in a position covered by a retirement system to be included in an agreement as permitted by KRS 61.430, a referendum pursuant to Section 218(d)(3) or 218(d)(7) of the Social Security Act shall be held on the question of whether the service covered by the retirement system should be included in the agreement. The procedure for obtaining the vote of the members of the retirement systems shall be as follows:

(a) Upon request of the political subdivision concerned, the Governor shall authorize a referendum within the retirement system concerned and designate an agency or individual to supervise the manner of conducting it;

(b) Any referendum shall be conducted in accordance with the requirements of Section 218(d)(3) or 218(d)(7) of the Social Security Act;

(c) In the case of a referendum authorized under Section 218(d)(6) of the Social Security Act, the retirement system will be divided into two (2) parts or divisions. One (1) part or division of the retirement system shall be composed of positions of those members of the system who desire coverage under the agreement as permitted by KRS 61.430. The remaining part or division of the retirement system shall be composed of positions of those members who do not desire coverage under such an agreement. Each part or division shall be deemed to be a separate retirement system for the purposes of Section 218(d) of the Social Security Act. The positions of individuals who become members of the system after such coverage is extended shall be included in the part or division of the system composed of members desiring the coverage, with the exception of positions that are excluded in the agreement.

(2) Upon receiving satisfactory evidence that the conditions specified in this section and Section 218(d)(3) or 218(d)(7) of the Social Security Act have been fulfilled, the Governor or any agency or individual designated by the Governor shall so certify to the commissioner.

(3) For purposes of this section, in any case where a retirement system covers the employees of two (2) or more political subdivisions, or of the Commonwealth and one (1) or more political subdivisions, there are deemed to exist separate retirement systems with respect to the Commonwealth or each political subdivision. Also for purposes of this section, where a retirement system covers the employees of one (1) or more of the state universities or of one (1) or more of the public junior colleges or of any combination of state universities, there shall be deemed to exist separate retirement systems with respect to each state university and each public junior college.

(Enact. Acts 1962, ch. 12, § 4; 1998, ch. 436, § 4, effective July 15, 1998; 2002, ch. 155, § 1, effective July 15, 2002.)

Opinions of Attorney General. Under KRS 161.220 participation by the faculty of Western Kentucky University in the State Teacher's Retirement System is mandatory and where, as in this case, a majority of the faculty elects under this section to participate in the federal social security program, participation in that program also is mandatory and there is no legal way thereafter that the faculty can withdraw or discontinue its participation. OAG 75-268.

61.440. Interstate instrumentalities.

Any instrumentality jointly created by this state and any other state or states is hereby authorized, to the extent that this Commonwealth may confer authority, (1) to enter into an agreement with the commissioner whereby the benefits of the federal old-age, survivors, disability, and hospital insurance system shall be extended to employees of the instrumentality, (2) to require its employees to pay (and for that purpose to deduct from their wages) contributions equal to the amounts which they would be required to pay under subsection (1) of KRS 61.450 if they were covered by an agreement made pursuant to KRS 61.430, and (3) to make payments to the Secretary of the Treasury in accordance with the agreement, including payments from its own funds, and otherwise to comply with the agreement. The agreement shall, to the extent practicable, be consistent with the terms and provisions of KRS 61.430, and all other terms and provisions, of KRS 61.410 to 61.500.

(Enact. Acts 1951 (Ex. Sess.), ch. 3, § 4; 1998, ch. 436, § 5, effective July 15, 1998.)

61.450. Contributions by state employees.

(1) Every employee of the state whose services are covered by an agreement entered into under KRS 61.430 shall be required to pay for the period of coverage, into the contribution fund established by KRS 61.470, contributions, with respect to wages received for each calendar year at the rate established by the Federal Insurance Contributions Act, as amended, and the Social Security Act, as amended. Such liability shall arise in consideration of the employee's retention in the service of the state, or his entry upon such service after March 14, 1951.

(2) The contribution imposed by this section shall be collected by deducting the amount of the contribution from wages as and when paid, but failure to make such deduction shall not relieve the employee from liability for such contribution.

(3) If more or less than the correct amount of the contribution imposed by this section is paid or deducted with respect to any wages, proper adjustment, or refund if adjustment is impracticable, shall be made, without interest, in such manner and at such times as the state agency shall prescribe.

(Enact. Acts 1951 (Ex. Sess.), ch. 3, § 5; 1958, ch. 135, § 3; 1960, ch. 85, § 1; 1962, ch. 12, § 5.)

61.460. Plans for coverage of employees of political subdivisions.

(1) Each political subdivision of the state is hereby authorized to submit for approval by the state agency a plan for extending insurance coverage to employees of the political subdivision; except that no plan shall provide insurance coverage to an employee occupying a position to which KRS 161.220 to 161.710 are applicable except for employees of the state universities and public junior colleges. Each plan and any amendments thereof shall be approved by the state agency if it finds that the plan, or the plan as amended, is in conformity with requirements as are provided in administrative regulations of the state agency, except that no plan shall be approved unless:

(a) It is in conformity with the requirements of the Social Security Act and with the agreement entered into under KRS 61.430;

(b) It provides that all services which constitute employment and are performed in the employ of the political subdivision by employees thereof, shall be covered by the plan;

(c) It specifies the source or sources from which the funds necessary to make the payments required by paragraph (a) of subsection (3) and by subsection (4) of this section are expected to be derived and contains reasonable assurance that those sources will be adequate for that purpose;

(d) It provides for methods of administration of the plan by the political subdivision as are found by the state agency to be necessary for the proper and efficient administration thereof; and

(e) It provides that the political subdivision will make reports, in the form and containing the information, as the state agency may from time to time require, and will comply with any provisions the state agency or the commissioner may from time to time find necessary to assure the correctness and verification of the reports.

(2) The state agency shall not finally refuse to approve a plan submitted by a political subdivision under subsection (1) of this section without reasonable notice and opportunity for hearing to the political subdivision affected thereby.

(3) (a) Each political subdivision for which a plan has been approved under this section is authorized to and shall pay into the contribution fund, with respect to contributions due for wages paid prior to 1987, at the time or times as the state agency may by administrative regulation prescribe, contributions in the amounts and at the rates specified in the applicable agreement entered into by the state agency under KRS 61.430; and, furthermore, in anticipation of the due date of any payments of contributions required by this paragraph, is authorized to and shall make any advancements the state agency, by administrative regulation or contract, may require.

(b) Each political subdivision is authorized to and shall make the payments as are determined by the state agency to be necessary for the purpose of defraying the expenses incurred by the state agency in administering KRS 61.410 to 61.500 for the benefit of those employees covered under any plan approved under subsection (1) of this section, but in no event shall such amount be greater than five percent (5%) of the contributions required under paragraph (a) of this subsection. The payments shall be made into the State Treasury and shall be credited to a separate trust and agency fund to be used by the state agency solely for the purpose stated in this paragraph.

(c) Each political subdivision required to make payments under paragraph (a) of this subsection is authorized, in consideration of the employee's retention in, or entry upon, employment after the effective date of KRS 61.410 to 61.500, to impose upon each of its employees, as to services which are covered by an approved plan, a contribution with respect to wages received for each calendar year, at the rate established by the Federal Insurance Contributions Act, as amended, and the Social Security Act, as amended. Contributions so collected for wages paid prior to 1987 shall be paid into the contribution fund in partial discharge of the liability of the political subdivision under paragraph (a) of this subsection. Failure to deduct the contribution shall not relieve the employer of liability therefor.

(4) Delinquent payments due under paragraph (a) of subsection (3) of this section, with interest at the rate prescribed by Section 218 (j) of the Social Security Act, may be recovered by action in the Franklin Circuit Court against the political subdivision liable therefor or may, at the request of the state agency, be deducted from any other moneys payable to the subdivision by any department or agency of the state.

(Enact. Acts 1951 (Ex. Sess.), ch. 3, § 6; 1958, ch. 135, § 4; 1960, ch. 85, § 2; 1962, ch. 12, § 6; 1980, ch. 275, § 2, effective July 15, 1980; 1982, ch. 393, § 38, effective July 15, 1982; 1998, ch. 436, § 6, effective July 15, 1998.)

Opinions of Attorney General. Where the wife of a jailer has never been appointed as a deputy or a matron under KRS 71.060 and the county has never fixed any compensation for her as a jailer deputy, as matron, or county employee, the social security contributions must be paid by the jailer, the actual employer, and not by the county. OAG 69-7.

Employees of emergency medical service district corporations which are "instrumentalities" of political subdivisions must be covered under the plan for social security coverage if such a plan for employee coverage has been submitted by the political subdivisions. OAG 77-372.

Fees received by the volunteer firemen for fire runs they actually make are to be considered as reimbursement for expenses, rather than salary or wages from the fire district, and are not subject of FICA. withholding and matching requirements. OAG 80-635.

For the purpose of obtaining employee fringe benefits, the county is responsible for paying on behalf of jail personnel, as county employees, social security payments (KRS Ch. 61), workers' compensation premiums (KRS Ch. 342), unemployment insurance premiums (KRS Ch. 341) and medical insurance coverage (KRS Ch. 67). OAG 82-346.

61.470. Contribution fund and contingent liability fund.

(1) There is hereby established a special fund to be known as the contribution fund. Such fund shall consist of and there shall be deposited therein:

(a) All contributions, interest, and penalties under KRS 61.450 and 61.460;

(b) All moneys appropriated or otherwise contributed thereto;

(d) Interest earned upon any moneys in the fund, and

(e) All sums recovered from the bond of the custodian or otherwise for losses sustained by the fund, and all other moneys received for the fund from any other source. All moneys in the fund shall be mingled and undivided. Subject to the provisions of KRS 61.410 to 61.500, the state agency is vested with full power, authority and jurisdiction over the fund, including all moneys and property or securities belonging thereto, and may perform any and all acts whether or not specifically designated, which are necessary to the administration thereof and are consistent with the provisions of KRS 61.410 to 61.500.

(2) The contribution fund shall be a trust and agency fund which shall not lapse and shall be held separate and apart from any other funds or moneys of the state and shall be used and administered exclusively for the purposes of KRS 61.410 to 61.500. Withdrawals from such fund shall be made for, and solely for:

(a) Payment of amounts required to be paid to the Secretary of the Treasury pursuant to an agreement entered into under KRS 61.430;

(b) Payment of refunds provided for in subsection (3) of KRS 61.450;

(d) For payment of administrative costs for the administration of KRS 61.410 to 61.500 to the extent of the interest earned on investments of the contribution fund.

(3) From the contribution fund the custodian of the fund shall pay to the Secretary of the Treasury such amounts at such time or times as may be directed by the state agency in accordance with any agreement entered into under KRS 61.430.

(4) At the end of each fiscal year, the state agency shall make an estimate of the necessary operating costs of the state agency for the next fiscal year, including a contingent liability fund. After approval of this amount needed for necessary costs and contingent liability fund by the secretary of finance and administration, the realized investment earnings of the contribution fund available at the end of any fiscal year shall be reduced to this approved amount, and any excess is hereby authorized for transfer to the credit of the general fund.

(5) The Treasurer of the state shall be ex officio treasurer and custodian of the contribution fund and shall administer such fund in accordance with the provisions of KRS 61.410 to 61.500 and the directions of the state agency, and shall pay all warrants drawn upon the fund in accordance with the provisions of this section and with such regulations as the state agency may prescribe pursuant thereto.

(Enact. Acts 1951 (Ex. Sess.), ch. 3, § 7; 1966, ch. 133, § 1; 1982, ch. 393, § 39, effective July 15, 1982.)

61.480. State contributions authorized.

Authorization is hereby granted to all offices, departments, boards, commissions, institutions, and all other agencies of the state government of the Commonwealth of Kentucky to make payments to the contribution fund out of moneys, not required by law or contract to be expended for other purposes, in any revolving, trust or agency fund, or out of appropriations for recurring expenses heretofore or hereafter made by the General Assembly from the general expenditure fund or special funds.

(Enact. Acts 1951 (Ex. Sess.), ch. 3, § 8.)

61.490. Rules and regulations.

The state agency shall make and publish such rules and regulations, not inconsistent with the provisions of KRS 61.410 to 61.500, as it finds necessary or appropriate to the efficient administration of the functions with which it is charged under KRS 61.410 to 61.500.

(Enact. Acts 1951 (Ex. Sess.), ch. 3, § 10.)

COLLATERAL REFERENCES

Am. Jur. 2d. 70A Am. Jur. 2d, Social Security and Medicare, § 11-13.

C.J.S. 81 C.J.S., Social Security and Public Welfare, § 8.

61.500. Retroactive effect of KRS 61.410 to 61.500.

The provisions of KRS 61.410 to 61.500 shall be retrospective to January 1, 1951, and any agreement entered into pursuant to it may be made with retroactive effect to January 1, 1951, or any date thereafter.

(Enact. Acts 1951 (Ex. Sess.), ch. 3, § 12.)

Legislative Research Commission Note. (11/15/90) Pursuant to KRS 7.136(1), the prior reference to KRS 195.100 contained in this section has been removed, that statute having been repealed by 1974 Acts Ch. 74, Art. VI, § 108.

The Social Security Act, referred to herein, is compiled as 42 U.S.C. 301 et seq. Section 209 of that act is compiled as 42 U.S.C. 409. Section 218 of that act is compiled as 42 U.S.C. 418. The Federal Insurance Contributions Act is compiled as 26 U.S.C. 3101 to 3126.