(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.
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