131.652 Taxes and fees subject to publication.

144 words·~1 min read·/ky/chapter-131/131-652

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)The Department of Revenue may publish a list of all of the taxpayers described in

KRS 131.650.

(2)For the purposes of this section, a tax or fee is not delinquent if:

(a)The procedures enumerated in KRS 131.110 have not been waived or

exhausted at the time when notice would be given under KRS 131.654; or

(b)The liability is subject to a payment agreement and there is no delinquency in

the payments required under the agreement.

(3)Unpaid liabilities are not subject to publication if:

(a)The department is in the process of reviewing or adjusting the liability;

(b)The taxpayer is a debtor in a bankruptcy proceeding and the automatic stay is

in effect;

(c)The department has been notified that the taxpayer is deceased; or

(d)The time period for enforced collection of the taxes or fees has expired.