(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.