Removal of name from list of delinquent taxpayers
KRS 131.658
in effect131.658. Removal of name from list of delinquent taxpayers
The department shall remove the name of a taxpayer from the list of delinquent taxpayers after the department receives written notice of and verifies any of the following facts about the liability in question:
(1) The taxpayer has contacted the department and arranged resolution of the liability;
(2) An active bankruptcy proceeding has been initiated for the liability; or
(3) A bankruptcy proceeding concerning the liability has resulted in discharge of the liability.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 166, effective June 20, 2005. -- Created 2002 Ky. Acts ch. 366, sec. 11, effective January 1, 2003.
Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28189Fetched: 10/20/2026
