Kentucky Statutes 138.340 – Revocation of dealer’s or transporter’s license — Notice — Hearing — Appeal — Cancellation
Current as of: 2024 | Check for updates
|
Other versions
(1) If any dealer or transporter required to be licensed under KRS § 138.310 files a false report of the data or information required by KRS § 138.210 to KRS § 138.280, or fails, refuses or neglects to file the reports required by those sections, even though no tax is due, or to pay the full amount of tax as required by those sections, or fails to meet the qualifications of a dealer as set out in KRS § 138.210, or violates any other provision of this chapter, the license of the dealer or transporter may be revoked by the Department of Revenue. The licensee shall be notified by certified or registered letter or summons. The letter or summons shall apprise the licensee of the charge or charges made against him and he shall have a reasonable opportunity to be heard before his license may be revoked. The summons may be served in the same manner and by the same officers or persons as provided by the Rules of Civil Procedure, or it may be served in that manner by an employee of the Department of Revenue. The hearing shall be set at least five (5) days after the summons is served or the letter delivered. Any aggrieved licensee may appeal from an order of revocation by the Department of Revenue to the Board of Tax Appeals pursuant to KRS § 49.220, subject to the condition that the licensee has made bond sufficient in the opinion of the Department of Revenue to protect the Commonwealth from loss of revenue.
(2) The department may cancel the license:
(a) Upon request in writing from the licensee, the cancellation to become effective sixty (60) days from the date of receipt of the request; or
(b) Upon determination that the licensee has had no reportable activity in Kentucky for at least the immediately preceding six (6) consecutive monthly reporting periods.
Effective: June 29, 2021
History: Amended 2021 Ky. Acts ch. 185, sec. 76, effective June 29, 2021. — Amended
2017 Ky. Acts ch. 74, sec. 84, effective June 29, 2017. — Amended 2015 Ky. Acts ch. 67, sec. 17, effective March 25, 2015. — Amended 2005 Ky. Acts ch. 85, sec.
368, effective June 20, 2005. — Amended 1990 Ky. Acts ch. 98, sec. 5, effective July
13, 1990. — Amended 1988 Ky. Acts ch. 285, sec. 14, effective August 1, 1988. — Amended 1980 Ky. Acts ch. 218, sec. 3, effective July 1, 1980. — Amended 1964
Ky. Acts ch. 141, sec. 27. — Amended 1962 Ky. Acts ch. 203, sec. 4. — Amended
1952 Ky. Acts ch. 193, sec. 7. — Amended 1942 Ky. Acts ch. 92, secs. 2 and 3. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281g-19.
(2) The department may cancel the license:
Terms Used In Kentucky Statutes 138.340
- 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.
- Summons: Another word for subpoena used by the criminal justice system.
(a) Upon request in writing from the licensee, the cancellation to become effective sixty (60) days from the date of receipt of the request; or
(b) Upon determination that the licensee has had no reportable activity in Kentucky for at least the immediately preceding six (6) consecutive monthly reporting periods.
Effective: June 29, 2021
History: Amended 2021 Ky. Acts ch. 185, sec. 76, effective June 29, 2021. — Amended
2017 Ky. Acts ch. 74, sec. 84, effective June 29, 2017. — Amended 2015 Ky. Acts ch. 67, sec. 17, effective March 25, 2015. — Amended 2005 Ky. Acts ch. 85, sec.
368, effective June 20, 2005. — Amended 1990 Ky. Acts ch. 98, sec. 5, effective July
13, 1990. — Amended 1988 Ky. Acts ch. 285, sec. 14, effective August 1, 1988. — Amended 1980 Ky. Acts ch. 218, sec. 3, effective July 1, 1980. — Amended 1964
Ky. Acts ch. 141, sec. 27. — Amended 1962 Ky. Acts ch. 203, sec. 4. — Amended
1952 Ky. Acts ch. 193, sec. 7. — Amended 1942 Ky. Acts ch. 92, secs. 2 and 3. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281g-19.