Section 131.652 - Taxes and fees subject to publication(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.Effective:6/20/2005
Amended 2005, Ky. Acts ch. 85, secs. 164 and 165, effective6/20/2005. --Created 2002, Ky. Acts ch. 366, sec. 8, effective 1/1/2003.