Kentucky Statutes 365.370 – Powers and duties of department — Appeals
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(1) The department shall promulgate administrative regulations for the enforcement of KRS § 365.260 to KRS § 365.380 and may from time to time undertake and make or cause to be made one (1) or more cost surveys for the state or trading area or areas as it defines. When each survey is made by or approved by the department, it may use the cost survey as provided in KRS § 365.320(2) and 365.360(2).
(2) The department may, upon notice and after hearing, revoke or suspend any license issued under KRS § 138.195 and the administrative regulations of the department promulgated thereunder, for failure of any person to comply with any provisions of KRS § 365.260 to KRS § 365.380 or any administrative regulation adopted thereunder.
(3) All of the powers vested in the commissioner and Department of Revenue by the provisions of the cigarette tax law shall be available for the enforcement of KRS
365.260 to 365.380.
(4) Any person aggrieved by any decision, order, or finding of the Department of Revenue, suspending or revoking any license, may appeal to the Board of Tax Appeals pursuant to KRS § 49.220.
Effective: June 29, 2021
History: Amended 2021 Ky. Acts ch. 185, sec. 89, effective June 29, 2021. — Amended
2017 Ky. Acts ch. 74, sec. 101, effective June 29, 2017. — Amended 2005 Ky. Acts ch. 85, sec. 689, effective June 20, 2005. — Amended 1990 Ky. Acts ch. 280, sec. 11, effective July 13, 1990. — Amended 1966 Ky. Acts ch. 255, sec. 260. — Amended
1964 Ky. Acts ch. 141, sec. 37. — Created 1956 Ky. Acts ch. 243, sec. 12.
(2) The department may, upon notice and after hearing, revoke or suspend any license issued under KRS § 138.195 and the administrative regulations of the department promulgated thereunder, for failure of any person to comply with any provisions of KRS § 365.260 to KRS § 365.380 or any administrative regulation adopted thereunder.
Terms Used In Kentucky Statutes 365.370
- 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
(3) All of the powers vested in the commissioner and Department of Revenue by the provisions of the cigarette tax law shall be available for the enforcement of KRS
365.260 to 365.380.
(4) Any person aggrieved by any decision, order, or finding of the Department of Revenue, suspending or revoking any license, may appeal to the Board of Tax Appeals pursuant to KRS § 49.220.
Effective: June 29, 2021
History: Amended 2021 Ky. Acts ch. 185, sec. 89, effective June 29, 2021. — Amended
2017 Ky. Acts ch. 74, sec. 101, effective June 29, 2017. — Amended 2005 Ky. Acts ch. 85, sec. 689, effective June 20, 2005. — Amended 1990 Ky. Acts ch. 280, sec. 11, effective July 13, 1990. — Amended 1966 Ky. Acts ch. 255, sec. 260. — Amended
1964 Ky. Acts ch. 141, sec. 37. — Created 1956 Ky. Acts ch. 243, sec. 12.