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.
‹ Prev All Kentucky sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.