{"data":{"id":"us-ky/krs-131.654","jurisdiction":"us-ky","citation":"KRS 131.654","heading":"Notice to delinquent taxpayer before publication of name.","body":"(1) At least sixty (60) days before publishing the name of a delinquent taxpayer, the\ndepartment shall mail a written notice to the taxpayer, detailing the amount and\nnature of each liability and the intended publication of the information listed in\nKRS 131.656 related to the liability. The notice shall be mailed by first class mail\naddressed to the last known address of the taxpayer. The notice shall include\ninformation regarding the exceptions listed in KRS 131.652 and shall state that the\ntaxpayer's informat ion will not be published if the taxpayer pays the delinquent\nobligation, enters into an agreement to pay, or provides information establishing\nthat KRS 131.652 prohibits publication of the taxpayer's name.\n(2) After at least sixty (60) days have elapsed s ince the notice was mailed and the\ndelinquent tax or fee has not been paid and the taxpayer has not proved to the\ndepartment that KRS 131.652 prohibits publication, the department may publish in\na list of delinquent taxpayers the information about the taxp ayer that is listed in\nKRS 131.656.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28187","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:22Z","sha256":"c6484b9f1ab1d44077b6ddf8743c7b30fa905bbd11a4bb50a77e9cb9a8eac527","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.652","next":"us-ky/krs-131.656"},"notice":"GroundRules: Original legal text. Not legal advice."}