Kentucky Statutes 131.650 – List of taxpayers owing delinquent taxes or fees
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(1) Notwithstanding the provisions of KRS § 131.190 or any other confidentiality law to the contrary, the department may publish a list or lists of taxpayers that owe delinquent taxes or fees administered by the Department of Revenue, and that meet the requirements of KRS § 131.652.
(2) For purposes of this section, a taxpayer may be included on a list if:
(a) The taxes or fees owed remain unpaid at least sixty (60) days after the dates they became due and payable; and
(b) A tax lien or judgment lien has been filed of public record against the taxpayer before notice is given under KRS § 131.654.
(3) In the case of listed taxpayers that are business entities, the Department of Revenue may also list the names of responsible persons assessed pursuant to KRS § 136.565,
138.885, 139.185, 141.340, and 142.357 for listed liabilities, who are not protected from publication by subsection (2) of this section, and for whom the requirements of KRS § 131.652 are satisfied with regard to the personal assessment.
(4) Before any list is published under this section, the department shall document that each of the conditions for publication as provided in this section has been satisfied, and that procedures were followed to ensure the accuracy of the list and notice was given to the affected taxpayers.
Effective: April 27, 2018
History: Amended 2018 Ky. Acts ch. 171, sec. 108, effective April 14, 2018; and ch.
207, sec. 108, effective April 27, 2018. — Amended 2005 Ky. Acts ch. 85, sec. 163, effective June 20, 2005. — Created 2002 Ky. Acts ch. 366, sec. 7, effective January 1,
2003.
Legislative Research Commission Note (4/27/2018). This statute was amended by 2018
Ky. Acts chs. 171 and 207, which do not appear to be in conflict and have been codified together.
(2) For purposes of this section, a taxpayer may be included on a list if:
Terms Used In Kentucky Statutes 131.650
- Department: means the Department of Revenue. See Kentucky Statutes 131.010
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Statute: A law passed by a legislature.
- 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
(a) The taxes or fees owed remain unpaid at least sixty (60) days after the dates they became due and payable; and
(b) A tax lien or judgment lien has been filed of public record against the taxpayer before notice is given under KRS § 131.654.
(3) In the case of listed taxpayers that are business entities, the Department of Revenue may also list the names of responsible persons assessed pursuant to KRS § 136.565,
138.885, 139.185, 141.340, and 142.357 for listed liabilities, who are not protected from publication by subsection (2) of this section, and for whom the requirements of KRS § 131.652 are satisfied with regard to the personal assessment.
(4) Before any list is published under this section, the department shall document that each of the conditions for publication as provided in this section has been satisfied, and that procedures were followed to ensure the accuracy of the list and notice was given to the affected taxpayers.
Effective: April 27, 2018
History: Amended 2018 Ky. Acts ch. 171, sec. 108, effective April 14, 2018; and ch.
207, sec. 108, effective April 27, 2018. — Amended 2005 Ky. Acts ch. 85, sec. 163, effective June 20, 2005. — Created 2002 Ky. Acts ch. 366, sec. 7, effective January 1,
2003.
Legislative Research Commission Note (4/27/2018). This statute was amended by 2018
Ky. Acts chs. 171 and 207, which do not appear to be in conflict and have been codified together.