KRS 131.658: 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.