KRS 138.340: Revocation of dealer's or transporter's license -- Notice -- Hearing --

Appeal -- Cancellation.

(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 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 lic ensee 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.