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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 Local Government Services, 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
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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.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 87, effective June 20, 2005. -- Amended
1998 Ky. Acts ch. 436, sec. 2, effective July 15, 1998. -- Amended 1994 Ky. Acts
ch. 508, sec. 15, effective July 15, 1994. -- Amended 1982 Ky. Acts ch. 393, sec. 37,
effective July 15, 1982. -- Amended 1980 Ky. Acts ch. 275, sec. 1, effective July 15,
1980. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 35(4). -- Amended 1962 Ky.
Acts ch. 12, sec. 2. -- Amended 1958 Ky. Acts ch. 135, sec. 1. -- Amended 1956 Ky.
Acts ch. 32, sec. 2. -- Created 1951 (1st Extra. Sess.) Ky. Acts ch. 3, sec. 2.