{"data":{"id":"us-ky/krs-382.490","jurisdiction":"us-ky","citation":"KRS 382.490","heading":"Discharge of federal liens.","body":"(1) When a certificate of discharge of any tax lien issued by the collector of internal\nrevenue is filed in the office of the county clerk where the original notice of the lien\nis filed, the county clerk shall enter the certificate, with the date of filing, in  the\nfederal tax lien index, on the same line where the notice of the lien so discharged is\nentered, and shall permanently attach the original certificate of discharge to the\noriginal notice of lien. He shall mail the duplicate to the collector of internal\nrevenue from whom received.\n(2) When a certificate of discharge of any lien as provided by KRS 382.480(3) is filed,\nthe county clerk shall enter the certificate, with the date of filing, in a federal lien\nindex, on the same line where the notice of the li en so discharged is entered, and\nshall permanently attach the original certificate of discharge to the original notice of\nlien. He shall mail the duplicate to the lien holder from whom received.","path":["KRS Chapter 382"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=35637","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:59:13Z","sha256":"662ea4e1e98cc04d66ff466da441c0dbb8766afef4f691b934265ca133b13aee","source_id":"us-ky","stale":false,"prev":"us-ky/krs-382.480","next":"us-ky/krs-382.500"},"notice":"GroundRules: Original legal text. Not legal advice."}