Taxes and fees subject to publication
KRS 131.652
in effect131.652. 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: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, secs. 164 and 165, effective June 20, 2005. -- Created 2002 Ky. Acts ch. 366, sec. 8, effective January 1, 2003. Legislative Research Commission Note (6/20/2005). This section was amended by 2005 Ky. Acts ch. 85, secs. 164 and 165, which are identical and have been codified together.
Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28186Fetched: 10/20/2026