KRS 131.658 — Removal of name from list of delinquent taxpayers

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.