KRS 234.350: Surrender or cancellation of license.

(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 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 l iquefied 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, ma iled 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 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 th ereon,

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 h er, 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 departmen t 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.