Martin Count Kentucky Delinquent Records
The Department of Revenue’s Listing of Delinquent Debtors is updated on a regular basis. A debtor will be removed from this list after the Department of Revenue receives payment in full or the debtor demonstrates in writing that any of the exclusions contained in KRS 131.652are applicable. These exclusions are as follows:
- An appeal, pursuant to KRS 131.110, is pending with respect to liability;
- The debtor is currently paying the tax liability through a valid payment agreement;
- The Department of Revenue is reviewing or adjusting the tax liability;
- The debtor is under the protection of the United States Bankruptcy Courts and the automatic stay is still in effect, or the tax liability has been discharged by the bankruptcy proceedings;
- the statutory period for the enforced collection of the tax liability has expired; or
- The Department of Revenue has been notified that the debtor is deceased.
Debtors are notified of possible posting as part of the Notice of Tax Due. Posting to the delinquent debtor listing does not prevent otheradministrative and legal collection actions.
The amount of the delinquent tax liability listed may vary due to the accrual of additional tax liabilities, payments received by the Department of Revenue, and/or the accrual of additional penalties, interest, and fees.
Portions of the delinquent tax liability contained in this list may be the result of tentative assessments pursuant to KRS 131.150 or estimated assessments pursuant to KRS 131.180(4). While legally enforceable as they are listed, these assessments may be adjusted according to Department of Revenue policies if the debtor furnishes the required information.
These records were up-to-date as of July 18, 2011 and were taken from the Kentucky Department of Revenue – If you feel these records are incorrect please contact us and we will look into the matter.