{"data":{"id":"us-ky/krs-131.1815","jurisdiction":"us-ky","citation":"KRS 131.1815","heading":"Revocation of state license issued to person who becomes a delinquent","body":"taxpayer.\n(1) Whenever it is determined that a taxpayer, who holds a license under KRS Chapter\n243, is a delinquent taxpayer as defined in subsection (2) of this section, th e\ndepartment may, after giving notice as provided in subsection (3) of this section,\nsubmit the name of the taxpayer to the Department of Alcoholic Beverage Control\nfor revocation of any license issued under KRS Chapter 243.\n(2) Any of the following situat ions shall be sufficient to cause a taxpayer to be\nclassified as a \"delinquent taxpayer\" for purposes of this section:\n(a) When a taxpayer has an overdue state tax liability arising directly or indirectly\nfrom the manufacture, sale, transportation, or dist ribution of alcoholic\nbeverages or the distribution or sale of cannabis -infused beverages, for which\nall protest and appeal rights granted by law have expired, and the taxpayer has\nbeen contacted by the department concerning the overdue tax liability. This\ndoes not include a taxpayer who is making current timely installment\npayments on the overdue tax liability under agreement with the department;\n(b) When a taxpayer has not filed a required tax return as of ninety (90) days after\nthe due date or after the extended due date, and the taxpayer has been\ncontacted by the department concerning the delinquent return; or\n(c) When an owner, partner, or corporate officer of a proprietorship, partnership,\nor corporation holding a license under KRS Chapter 243 held a s imilar\nposition in a business whose license was revoked as a \"delinquent taxpayer,\"\nand the tax liability remains unpaid as of ninety (90) days after the due date.\n(3) At least twenty (20) days before submitting a taxpayer's name to the Department of\nAlcoholic Beverage Control as provided in subsection (1) of this section, the\ndepartment shall notify the taxpayer by certified mail that the action is to be taken.\nThe notice shall state the reason for the action and shall set out the amount of any\ntax liabili ty including any applicable penalties and interest and any other area of\nnoncompliance that must be satisfied in order to prevent the submission of his or\nher name to the Department of Alcoholic Beverage Control as a delinquent\ntaxpayer.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=55946","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:22Z","sha256":"3e057bb2d6a2bd8c1c4bcd861681e8fdb717a6803ef0bdf7ab7f22868794fef3","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.181","next":"us-ky/krs-131.1817"},"notice":"GroundRules: Original legal text. Not legal advice."}