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

Terms Used In Kentucky Statutes 131.658

  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Department: means the Department of Revenue. See Kentucky Statutes 131.010
  • Taxpayer: means any person required or permitted by law or administrative regulation to perform any act subject to the administrative jurisdiction of the department including the following:
    (a) File a report, return, statement, certification, claim, estimate, declaration, form, or other document. See Kentucky Statutes 131.010

(3) A bankruptcy proceeding concerning the liability has resulted in discharge of the liability.
Effective: June 20, 2005
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.

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