{"data":{"id":"us-ky/krs-131.1817","jurisdiction":"us-ky","citation":"KRS 131.1817","heading":"Definitions for section -- Delinquent taxpayer subject to revocation or","body":"denial of professional or occupational license, driver's license, and motor\nvehicle registration -- Agencies' duties to assist department -- Notice -- Appeal\n-- Written tax clearance before reissuance -- Administrative regulations.\n(1) As used in this section:\n(a) \"Attorney's license\" means a license issued pursuant to the rules of the\nSupreme Court of Kentucky authorizing the practice of law in the\nCommonwealth;\n(b) \"Delinquent taxpayer\" means:\n1. A taxpayer with an overdue state tax liability:\na. That is not covered by a current installment payment agreement;\nb. For which all protest and appeal rights under the law have expired;\nand\nc. About which the department has contacted the taxpayer; or\n2. A taxpayer who:\na. Has not filed a required tax return within ninety (90) days\nfollowing the due date of the return, or if the due date was\nextended, within ninety (90) days following the extended due date\nof the return; and\nb. Was contacted by the department about the delinquent return;\n(c) \"License\" means any occupational or professional certification, license,\nregistration, or certificate issued by a licensing agency that is required to\nengage in an occupation, profession, or trade in the Commonwealth, other\nthan a license issued to an attorney; and\n(d) \"Licensing agency\" means any instrumentality, agency, board, commission, or\ndepartment established by statute that has the power and authority within the\nCommonwealth to issue any license, except \"licensing agency\" does not\ninclude the Supreme Count of Kentucky, relating to licenses issued to\nattorneys to practice law in the Commonwealth.\n(2) The department may identify licensing agencies from which it wants to obtain\ninformation for the purpose of tax compliance.\n(3) Any licensing agency identified by the department shall work with the department\nto develop a process to provide the department with information about its licensees.\n(4) Any delinquent taxpayer who:\n(a) Holds a license;\n(b) Is an attorney licensed to practice law in the Commonwealth; or\n(c) Owns a motor vehicle registered in the Commonwealth;\nmay have that license suspended or revoked, and may be denied the ability to\nregister his or her motor vehicle in the Commonwealth as provided in subsection\n(5) of this section.\n(5) (a) To begin the process of revocation of a license, or suspension of the ability to\nregister a motor vehicle, the department shall notify the delinquent taxpayer\nby certified mail at least twenty (20) days prior to submission of the name of a\ndelinquent taxpayer to the relevant agency that his or her name will be\nsubmitted to:\n1. The licensing agency, for revocation of a license;\n2. The Transportation Cabinet, for denial of the ability to register a motor\nvehicle in the Commonwealth; or\n3. The Kentucky Supreme Court, for the revocation of a license to practice\nlaw in the Commonwealth.\n(b) The notice shall:\n1. State the reason for the action;\n2. Set forth the amount of any overdue tax liability, including any\napplicable penalties and interest;\n3. Explain any other area of noncompliance that must be satisfied to\nprevent the submission of the taxpayer's name to the licensing agency as\na delinquent taxpayer; and\n4. List all licenses or registrations for which revocation will be sought.\n(c) After the pas sage of at least twenty (20) days from the date the notice was\nsent under paragraph (a) of this subsection, and if the issues identified in the\nnotice were not resolved to the satisfaction of the department, the department\nmay:\n1. Submit the name of the de linquent taxpayer to the licensing agency or\nthe Transportation Cabinet; or\n2. If the delinquent taxpayer is an attorney licensed to practice law in the\nCommonwealth, submit the name of the attorney to the Kentucky\nSupreme Court for appropriate action to enforce Supreme Court Rules.\n(d) Upon notification by the department that the licensee or motor vehicle owner\nis a delinquent taxpayer, the licensing agency shall deny or revoke any license\nheld or applied for by the licensee, and the Transportation Cabinet  shall not\nallow the delinquent taxpayer to register a motor vehicle in the\nCommonwealth.\n(e) Any delinquent taxpayer who has had a license denied or revoked, or who has\nbeen denied the ability to register a motor vehicle shall have the right to\nappeal to the licensing agency or the Transportation Cabinet as authorized by\nlaw, provided that appeals shall only be permitted based upon a mistake in\nfacts relied upon by the department, the licensing agency, or the\nTransportation Cabinet that the licensee or mot or vehicle owner is a\ndelinquent taxpayer.\n(f) A license that has been denied or revoked under this section shall not be\nreissued or renewed, and a motor vehicle registration that has been denied\nunder this section shall not be permitted, until a written tax clearance has been\nreceived from the departm ent by the licensing agency or the Transportation\nCabinet, as the case may be.\n(g) The department may promulgate administrative regulations in accordance\nwith KRS Chapter 13A to implement the provisions of this section.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56231","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:22Z","sha256":"ecc5dc66a4ab9731264fc1022e2a2f57340ce516efc2bd8c695976ede19d2294","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.1815","next":"us-ky/krs-131.182"},"notice":"GroundRules: Original legal text. Not legal advice."}