Kentucky Statutes 131.181 – Coal mining license revocation for or denial to delinquent taxpayer or his agent, contract miner, or delegate
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(1) Whenever it is determined that a taxpayer, who holds a license to mine coal in Kentucky under KRS § 351.175, is a “delinquent taxpayer” as defined in subsection (3) of this section, the Department of Revenue shall, after giving notice as provided in subsection (4) of this section, submit the name of the taxpayer to the Department for Natural Resources for revocation of the license issued under KRS § 351.175.
(2) If it is determined that a person who is an agent, contract miner, or delegate of a delinquent taxpayer as defined in subsection (3) holds a license to mine coal for the delinquent taxpayer in Kentucky under KRS § 351.175, the Department of Revenue shall, after giving notice as provided in subsection (4) of this section, submit the name of the agent, contract miner, or delegate to the Department for Natural Resources for revocation of the license issued under KRS § 351.175 to mine coal for the delinquent taxpayer.
(3) Any of the following situations is sufficient to cause a taxpayer to be classified as a
“delinquent taxpayer” for purposes of this section:
(a) When a taxpayer has an overdue state tax liability arising directly or indirectly from the mining, transportation, or processing of coal, for which all protest and appeal rights granted by law have expired and has been contacted by the department concerning the overdue tax liability. This does not include a taxpayer who is making current timely installment payments on the overdue tax liability under agreement with the department.
(b) When a taxpayer has not filed a required tax return as of thirty (30) days after the due date or after the extended due date, and has been contacted by the department concerning the delinquent return. This applies only to tax returns required as the result of the taxpayer’s involvement in the mining, transportation, or processing of coal.
(c) When an owner, partner, or corporate officer of a proprietorship, partnership, or corporation holding a license under KRS § 351.175, held a similar position in a business whose license was revoked as a “delinquent taxpayer”, and the tax liability remains unpaid.
(4) At least twenty (20) days in advance of submitting a taxpayer’s name to the Department for Natural Resources as provided in subsection (1) or (2) of this section, the department shall notify the taxpayer by certified mail that the action is to be taken. The notice shall state the reason for the action and shall set out the amount of any tax liability including any applicable penalties and interest and any other area of noncompliance which must be satisfied in order to prevent the submission of his name to the Department for Natural Resources as a “delinquent taxpayer.”
(5) If it is determined that an applicant for a license to mine coal under the provisions of KRS § 351.175 is a delinquent taxpayer as defined in subsection (3) of this section, or is an agent, contract miner, or delegate of a delinquent taxpayer, the Department for Natural Resources shall refuse a mine license to the applicant.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 122, effective June 20, 2005. — Amended
1992 Ky. Acts ch. 271, sec. 1, effective July 14, 1992. — Created 1978 Ky. Acts ch.
233, sec. 35, effective June 17, 1978.
Legislative Research Commission Note (6/20/2005). 2005 Ky. Acts chs. 11, 85, 95, 97,
98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section.
(2) If it is determined that a person who is an agent, contract miner, or delegate of a delinquent taxpayer as defined in subsection (3) holds a license to mine coal for the delinquent taxpayer in Kentucky under KRS § 351.175, the Department of Revenue shall, after giving notice as provided in subsection (4) of this section, submit the name of the agent, contract miner, or delegate to the Department for Natural Resources for revocation of the license issued under KRS § 351.175 to mine coal for the delinquent taxpayer.
Terms Used In Kentucky Statutes 131.181
- Action: includes all proceedings in any court of this state. See Kentucky Statutes 446.010
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Certified mail: means any method of governmental, commercial, or electronic delivery that allows a document or package to have proof of:
(a) Sending the document or package. See Kentucky Statutes 446.010 - Contract: A legal written agreement that becomes binding when signed.
- Department: means the Department of Revenue. See Kentucky Statutes 131.010
- Owner: when applied to any animal, means any person having a property interest in such animal. See Kentucky Statutes 446.010
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
- 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) Any of the following situations is sufficient to cause a taxpayer to be classified as a
“delinquent taxpayer” for purposes of this section:
(a) When a taxpayer has an overdue state tax liability arising directly or indirectly from the mining, transportation, or processing of coal, for which all protest and appeal rights granted by law have expired and has been contacted by the department concerning the overdue tax liability. This does not include a taxpayer who is making current timely installment payments on the overdue tax liability under agreement with the department.
(b) When a taxpayer has not filed a required tax return as of thirty (30) days after the due date or after the extended due date, and has been contacted by the department concerning the delinquent return. This applies only to tax returns required as the result of the taxpayer’s involvement in the mining, transportation, or processing of coal.
(c) When an owner, partner, or corporate officer of a proprietorship, partnership, or corporation holding a license under KRS § 351.175, held a similar position in a business whose license was revoked as a “delinquent taxpayer”, and the tax liability remains unpaid.
(4) At least twenty (20) days in advance of submitting a taxpayer’s name to the Department for Natural Resources as provided in subsection (1) or (2) of this section, the department shall notify the taxpayer by certified mail that the action is to be taken. The notice shall state the reason for the action and shall set out the amount of any tax liability including any applicable penalties and interest and any other area of noncompliance which must be satisfied in order to prevent the submission of his name to the Department for Natural Resources as a “delinquent taxpayer.”
(5) If it is determined that an applicant for a license to mine coal under the provisions of KRS § 351.175 is a delinquent taxpayer as defined in subsection (3) of this section, or is an agent, contract miner, or delegate of a delinquent taxpayer, the Department for Natural Resources shall refuse a mine license to the applicant.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 122, effective June 20, 2005. — Amended
1992 Ky. Acts ch. 271, sec. 1, effective July 14, 1992. — Created 1978 Ky. Acts ch.
233, sec. 35, effective June 17, 1978.
Legislative Research Commission Note (6/20/2005). 2005 Ky. Acts chs. 11, 85, 95, 97,
98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section.