KRS 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.