Kentucky Statutes 131.652 – Taxes and fees subject to publication
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(1) The Department of Revenue may publish a list of all of the taxpayers described in
KRS § 131.650.
(2) For the purposes of this section, a tax or fee is not delinquent if:
(a) The procedures enumerated in KRS § 131.110 have not been waived or exhausted at the time when notice would be given under KRS § 131.654; or
(b) The liability is subject to a payment agreement and there is no delinquency in the payments required under the agreement.
(3) Unpaid liabilities are not subject to publication if:
(a) The department is in the process of reviewing or adjusting the liability;
(b) The taxpayer is a debtor in a bankruptcy proceeding and the automatic stay is in effect;
(c) The department has been notified that the taxpayer is deceased; or
(d) The time period for enforced collection of the taxes or fees has expired.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, secs. 164 and 165, effective June 20, 2005. — Created 2002 Ky. Acts ch. 366, sec. 8, effective January 1, 2003.
Legislative Research Commission Note (6/20/2005). This section was amended by
2005 Ky. Acts ch. 85, secs. 164 and 165, which are identical and have been codified together.
KRS § 131.650.
Terms Used In Kentucky Statutes 131.652
- Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
- 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.
- 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
(2) For the purposes of this section, a tax or fee is not delinquent if:
(a) The procedures enumerated in KRS § 131.110 have not been waived or exhausted at the time when notice would be given under KRS § 131.654; or
(b) The liability is subject to a payment agreement and there is no delinquency in the payments required under the agreement.
(3) Unpaid liabilities are not subject to publication if:
(a) The department is in the process of reviewing or adjusting the liability;
(b) The taxpayer is a debtor in a bankruptcy proceeding and the automatic stay is in effect;
(c) The department has been notified that the taxpayer is deceased; or
(d) The time period for enforced collection of the taxes or fees has expired.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, secs. 164 and 165, effective June 20, 2005. — Created 2002 Ky. Acts ch. 366, sec. 8, effective January 1, 2003.
Legislative Research Commission Note (6/20/2005). This section was amended by
2005 Ky. Acts ch. 85, secs. 164 and 165, which are identical and have been codified together.