Kentucky Statutes 131.658 – Removal of name from list of delinquent taxpayers
Current as of: 2024 | Check for updates
|
Other versions
The department shall remove the name of a taxpayer from the list of delinquent taxpayers after the department receives written notice of and verifies any of the following facts about the liability in question:
(1) The taxpayer has contacted the department and arranged resolution of the liability; (2) An active bankruptcy proceeding has been initiated for the liability; or
(3) A bankruptcy proceeding concerning the liability has resulted in discharge of the liability.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 166, effective June 20, 2005. — Created
2002 Ky. Acts ch. 366, sec. 11, effective January 1, 2003.
(1) The taxpayer has contacted the department and arranged resolution of the liability; (2) An active bankruptcy proceeding has been initiated for the liability; or
Terms Used In Kentucky Statutes 131.658
- 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
- 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
(3) A bankruptcy proceeding concerning the liability has resulted in discharge of the liability.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 166, effective June 20, 2005. — Created
2002 Ky. Acts ch. 366, sec. 11, effective January 1, 2003.