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. Effective: June 20, 2005 History: Amende d 2005 Ky. Acts ch. 85, sec. 166, effective June 20, 2005. -- Created 2002 Ky. Acts ch. 366, sec. 11, effective January 1, 2003.
Kentucky Legal Code