GANT, Justice.
The 1982 session of the General Assembly amended KRS 341.030(6) and KRS 341.270 to increase the wage base and tax rate payable by employers to the appellant for the purpose of unemployment insurance contributions. These amendments caused an increase in an employer's liability for unemployment contribution on wages paid to its workers in covered employment in two ways: (1) The employer must pay unemployment contributions on the first $8,000 of each worker...
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