KRS 131.654 — Notice to delinquent taxpayer before publication of name

(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taxpayer's informat ion will not be published if the taxpayer pays the delinquent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 s ince 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 taxp ayer that is listed in
KRS 131.656.