Kentucky Statutes 131.654 – Notice to delinquent taxpayer before publication of name
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(1) At least sixty (60) days before publishing the name of a delinquent taxpayer, the department shall mail a written notice to the taxpayer, detailing the amount and nature of each liability and the intended publication of the information listed in KRS § 131.656 related to the liability. The notice shall be mailed by first class mail addressed to the last known address of the taxpayer. The notice shall include information regarding the exceptions listed in KRS § 131.652 and shall state that the taxpayer’s information will not be published if the taxpayer pays the delinquent obligation, enters into an agreement to pay, or provides information establishing that KRS § 131.652 prohibits publication of the taxpayer’s name.
(2) After at least sixty (60) days have elapsed since the notice was mailed and the delinquent tax or fee has not been paid and the taxpayer has not proved to the department that KRS § 131.652 prohibits publication, the department may publish in a list of delinquent taxpayers the information about the taxpayer that is listed in KRS § 131.656.
Effective: June 25, 2009
History: Amended 2009 Ky. Acts ch. 12, sec. 39, effective June 25, 2009. — Created
2002 Ky. Acts ch. 366, sec. 9, effective January 1, 2003.
(2) After at least sixty (60) days have elapsed since the notice was mailed and the delinquent tax or fee has not been paid and the taxpayer has not proved to the department that KRS § 131.652 prohibits publication, the department may publish in a list of delinquent taxpayers the information about the taxpayer that is listed in KRS § 131.656.
Terms Used In Kentucky Statutes 131.654
- Department: means the Department of Revenue. See Kentucky Statutes 131.010
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
- Taxpayer: means any person required or permitted by law or administrative regulation to perform any act subject to the administrative jurisdiction of the department including the following:
(a) File a report, return, statement, certification, claim, estimate, declaration, form, or other document. See Kentucky Statutes 131.010
Effective: June 25, 2009
History: Amended 2009 Ky. Acts ch. 12, sec. 39, effective June 25, 2009. — Created
2002 Ky. Acts ch. 366, sec. 9, effective January 1, 2003.