{"data":{"id":"us-ky/krs-131.181","jurisdiction":"us-ky","citation":"KRS 131.181","heading":"Coal mining license revocation for or denial to delinquent taxpayer or his","body":"agent, contract miner, or delegate.\n(1) Whenever it is determined that a taxpayer, who holds a license to mine coal in\nKentucky under KRS 351.175, is a \"delinquent taxpayer\" as  defined in subsection\n(3) of this section, the Department of Revenue shall, after giving notice as provided\nin subsection (4) of this section, submit the name of the taxpayer to the Department\nfor Natural Resources for revocation of the license issued under KRS 351.175.\n(2) If it is determined that a person who is an agent, contract miner, or delegate of a\ndelinquent taxpayer as defined in subsection (3) holds a license to mine coal for the\ndelinquent taxpayer in Kentucky under KRS 351.175, the Department of Revenue\nshall, after giving notice as provided in subsection (4) of this section, submit the\nname of the agent, contract miner, or delegate to the Department for Natural\nResources for revocation of the license issued under KRS 351.175 to mine coal for\nthe delinquent taxpayer.\n(3) Any of the following situations is sufficient to cause a taxpayer to be classified as a\n\"delinquent taxpayer\" for purposes of this section:\n(a) When a taxpayer has an overdue state tax liability arising directly or indirectly\nfrom the mining, transportation, or processing of coal, for which all protest\nand appeal rights granted by law have expired and has been contacted by the\ndepartment concerning the overdue tax liability. This does not include a\ntaxpayer who is making current timely installment payments on the overdue\ntax liability under agreement with the department.\n(b) When a taxpayer has not filed a required tax return as of thirty (30) days after\nthe due date or after the extended due date, and has been contacted by the\ndepartment concerning the delinquent return. This applies only to tax returns\nrequired as the result of the taxpayer's involvement in the mining,\ntransportation, or processing of coal.\n(c) When an owner, partner, or corporate officer of a proprietorship, par tnership,\nor corporation holding a license under KRS 351.175, held a similar position in\na business whose license was revoked as a \"delinquent taxpayer\", and the tax\nliability remains unpaid.\n(4) At least twenty (20) days in advance of submitting a taxpaye r's name to the\nDepartment for Natural Resources as provided in subsection (1) or (2) of this\nsection, the department shall notify the taxpayer by certified mail that the action is\nto be taken. The notice shall state the reason for the action and shall set  out the\namount of any tax liability including any applicable penalties and interest and any\nother area of noncompliance which must be satisfied in order to prevent the\nsubmission of his name to the Department for Natural Resources as a \"delinquent\ntaxpayer.\"\n(5) If it is determined that an applicant for a license to mine coal under the provisions\nof KRS 351.175 is a delinquent taxpayer as defined in subsection (3) of this section,\nor is an agent, contract miner, or delegate of a delinquent taxpayer, the De partment\nfor Natural Resources shall refuse a mine license to the applicant.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28115","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:22Z","sha256":"3bcfe8da52892014f887627b4b8c731aa61a602c15c7f8306f8e11d982869db7","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.180","next":"us-ky/krs-131.1815"},"notice":"GroundRules: Original legal text. Not legal advice."}