KRS 131.652 — Taxes and fees subject to publication

(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.