State Codes and Statutes

State Codes and Statutes

Statutes > Kentucky > 131-00 > 658

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Page 1 of 1 131.658 Removal of name from list of delinquent taxpayers. The department shall remove the name of a taxpayer from the list of delinquent taxpayers <br>after the department receives written notice of and verifies any of the following facts <br>about the liability in question: <br>(1) The taxpayer has contacted the department and arranged resolution of the liability; <br>(2) An active bankruptcy proceeding has been initiated for the liability; or <br>(3) A bankruptcy proceeding concerning the liability has resulted in discharge of the liability. Effective: June 20, 2005 <br>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.