{"data":{"id":"us-ky/krs-131.650","jurisdiction":"us-ky","citation":"KRS 131.650","heading":"List of taxpayers owing delinquent taxes or fees.","body":"(1) Notwithstanding the provisions of KRS 131.190 or any other confidentiality law to\nthe contrary, the department may publish a list or lists of taxpayers that owe\ndelinquent taxes or fees administered by the Department of Revenue, and that meet\nthe requirements of KRS 131.652.\n(2) For purposes of this section, a taxpayer may be included on a list if:\n(a) The taxes or fees owed remain unpaid at least sixty (60) days after the dates\nthey became due and payable; and\n(b) A tax lien or judgment lien has been filed of public record against the taxpayer\nbefore notice is given under KRS 131.654.\n(3) In the case of listed taxpayers that are business entities, the Department of Revenue\nmay also list the names of responsible persons assessed pursuant to KRS 136.565,\n138.885, 139.185, 141.340, and 142.357 for listed liabilities, who are not protected\nfrom publication by subsection (2) of this section, and for whom the requirements\nof KRS 131.652 are satisfied with regard to the personal assessment.\n(4) Before any list is p ublished under this section, the department shall document that\neach of the conditions for publication as provided in this section has been satisfied,\nand that procedures were followed to ensure the accuracy of the list and notice was\ngiven to the affected taxpayers.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=47415","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:22Z","sha256":"8fee27162b27d0b83504d4ed9b3cf9124c5c9c1971ca00ad3848ce9103a5eee4","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.630","next":"us-ky/krs-131.652"},"notice":"GroundRules: Original legal text. Not legal advice."}