KRS 131.654: Notice to delinquent taxpayer before publication of name.

(1) At least sixty (60) days before publishing the name of a delinquent taxpayer, the

department shall mail a written notice to the taxpayer, detailing the amount and

nature of each liability and the intended publication of the information listed in

KRS 131.656 related to the liability. The notice shall be mailed by first class mail

addressed to the last known address of the taxpayer. The notice shall include

information regarding the exceptions listed in KRS 131.652 and shall state that the

taxpayer's informat ion will not be published if the taxpayer pays the delinquent

obligation, enters into an agreement to pay, or provides information establishing

that KRS 131.652 prohibits publication of the taxpayer's name.

(2) After at least sixty (60) days have elapsed s ince the notice was mailed and the

delinquent tax or fee has not been paid and the taxpayer has not proved to the

department that KRS 131.652 prohibits publication, the department may publish in

a list of delinquent taxpayers the information about the taxp ayer that is listed in

KRS 131.656.