{"data":{"id":"us-ky/krs-131.652","jurisdiction":"us-ky","citation":"KRS 131.652","heading":"Taxes and fees subject to publication.","body":"(1) The Department of Revenue may publish a list of all of the taxpayers described in\nKRS 131.650.\n(2) For the purposes of this section, a tax or fee is not delinquent if:\n(a) The procedures enumerated in KRS 131.110 have not been waived or\nexhausted at the time when notice would be given under KRS 131.654; or\n(b) The liability is subject to a payment agreement and there is no delinquency in\nthe payments required under the agreement.\n(3) Unpaid liabilities are not subject to publication if:\n(a) The department is in the process of reviewing or adjusting the liability;\n(b) The taxpayer is a debtor in a bankruptcy proceeding and the automatic stay is\nin effect;\n(c) The department has been notified that the taxpayer is deceased; or\n(d) The time period for enforced collection of the taxes or fees has expired.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28186","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:22Z","sha256":"1220925e497eaad97dffc006c162c1978a238a821b00a4ceb631c7cf82a8a486","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.650","next":"us-ky/krs-131.654"},"notice":"GroundRules: Original legal text. Not legal advice."}