Kentucky Statutes 234.350 – Surrender or cancellation of license
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(1) If a licensee at any time files a false monthly report of the information required, or fails or refuses to file the monthly report or to pay the full amount of the tax or violates any other provision of KRS § 234.310 to KRS § 234.440, without a showing that the failure was due to reasonable cause, the department may cancel the license and suspend the privilege of acting as a liquefied petroleum gas motor fuel dealer.
(2) Upon voluntary surrender of the license or upon receipt of a written request by a licensee, the department may cancel his or her license, effective sixty (60) days from the date of request, but no license shall be canceled upon surrender or request unless the licensee has, prior to the date of cancellation, paid to this state all taxes, penalties, interest, and fines that are due or have accrued, and unless the licensee has surrendered to the department his or her license.
(3) If upon investigation the department ascertains that any person to whom a license has been issued is no longer engaged as a liquefied petroleum gas motor fuel dealer or a liquefied petroleum gas motor fuel user-seller, and has not been so engaged for a period of six (6) months, the department may cancel the license by giving the person sixty (60) days’ notice of cancellation, mailed to his or her last known address in which event the license shall be surrendered to the department.
(4) Whenever a licensee ceases to engage in business within this state, he or she shall notify the department in writing within fifteen (15) days after discontinuance. All taxes that have accrued under KRS § 234.310 to KRS § 234.440, whether or not then due, shall become due and payable concurrently with the discontinuance. The licensee shall make a report and pay all such taxes and any interest and penalties thereon, and shall surrender to the department his or her license.
(5) If the department takes action to cancel a license as provided in this section, the licensee shall be notified by certified or registered letter or summons of the charges against him or her, and he or she shall be afforded an opportunity for an informal hearing on the matter. The hearing shall be set at least five (5) days from the date the letter is delivered or the summons is served. Any licensee aggrieved by a decision to cancel his or her license after the informal hearing may appeal the decision to the Board of Tax Appeals pursuant to KRS § 49.220 where he or she shall be granted an administrative hearing in accordance with KRS Chapter 13B.
(6) If the license is canceled by the department as provided in this section, and if the licensee has paid to this state all taxes, interest, and penalties under KRS § 234.310 to
234.440, the department shall cancel the bond filed by the licensee.
Effective: June 29, 2021
History: Amended 2021 Ky. Acts ch. 185, sec. 85, effective June 29, 2021. — Amended
2017 Ky. Acts ch. 74, sec. 96, effective June 29, 2017. — Amended 2005 Ky. Acts ch. 85, sec. 638, effective June 20, 2005. — Amended 1996 Ky. Acts ch. 318, sec.
152, effective July 15, 1996. — Created 1960 Ky. Acts ch. 176, sec. 6, effective July
1, 1960.
(2) Upon voluntary surrender of the license or upon receipt of a written request by a licensee, the department may cancel his or her license, effective sixty (60) days from the date of request, but no license shall be canceled upon surrender or request unless the licensee has, prior to the date of cancellation, paid to this state all taxes, penalties, interest, and fines that are due or have accrued, and unless the licensee has surrendered to the department his or her license.
Terms Used In Kentucky Statutes 234.350
- 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.
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
- Summons: Another word for subpoena used by the criminal justice system.
(3) If upon investigation the department ascertains that any person to whom a license has been issued is no longer engaged as a liquefied petroleum gas motor fuel dealer or a liquefied petroleum gas motor fuel user-seller, and has not been so engaged for a period of six (6) months, the department may cancel the license by giving the person sixty (60) days’ notice of cancellation, mailed to his or her last known address in which event the license shall be surrendered to the department.
(4) Whenever a licensee ceases to engage in business within this state, he or she shall notify the department in writing within fifteen (15) days after discontinuance. All taxes that have accrued under KRS § 234.310 to KRS § 234.440, whether or not then due, shall become due and payable concurrently with the discontinuance. The licensee shall make a report and pay all such taxes and any interest and penalties thereon, and shall surrender to the department his or her license.
(5) If the department takes action to cancel a license as provided in this section, the licensee shall be notified by certified or registered letter or summons of the charges against him or her, and he or she shall be afforded an opportunity for an informal hearing on the matter. The hearing shall be set at least five (5) days from the date the letter is delivered or the summons is served. Any licensee aggrieved by a decision to cancel his or her license after the informal hearing may appeal the decision to the Board of Tax Appeals pursuant to KRS § 49.220 where he or she shall be granted an administrative hearing in accordance with KRS Chapter 13B.
(6) If the license is canceled by the department as provided in this section, and if the licensee has paid to this state all taxes, interest, and penalties under KRS § 234.310 to
234.440, the department shall cancel the bond filed by the licensee.
Effective: June 29, 2021
History: Amended 2021 Ky. Acts ch. 185, sec. 85, effective June 29, 2021. — Amended
2017 Ky. Acts ch. 74, sec. 96, effective June 29, 2017. — Amended 2005 Ky. Acts ch. 85, sec. 638, effective June 20, 2005. — Amended 1996 Ky. Acts ch. 318, sec.
152, effective July 15, 1996. — Created 1960 Ky. Acts ch. 176, sec. 6, effective July
1, 1960.