{"data":{"id":"us-ky/krs-138.340","jurisdiction":"us-ky","citation":"KRS 138.340","heading":"Revocation of dealer's or transporter's license -- Notice -- Hearing --","body":"Appeal -- Cancellation.\n(1) If any dealer or transporter required to be licensed under KRS 138.310 files a false\nreport of the data or information required by KRS 138.210  to 138.280, or fails,\nrefuses or neglects to file the reports required by those sections, even though no tax\nis due, or to pay the full amount of tax as required by those sections, or fails to meet\nthe qualifications of a dealer as set out in KRS 138.210,  or violates any other\nprovision of this chapter, the license of the dealer or transporter may be revoked by\nthe Department of Revenue. The licensee shall be notified by certified or registered\nletter or summons. The letter or summons shall apprise the lic ensee of the charge or\ncharges made against him and he shall have a reasonable opportunity to be heard\nbefore his license may be revoked. The summons may be served in the same\nmanner and by the same officers or persons as provided by the Rules of Civil\nProcedure, or it may be served in that manner by an employee of the Department of\nRevenue. The hearing shall be set at least five (5) days after the summons is served\nor the letter delivered. Any aggrieved licensee may appeal from an order of\nrevocation by the Department of Revenue to the Board of Tax Appeals pursuant to\nKRS 49.220, subject to the condition that the licensee has made bond sufficient in\nthe opinion of the Department of Revenue to protect the Commonwealth from loss\nof revenue.\n(2) The department may cancel the license:\n(a) Upon request in writing from the licensee, the cancellation to become\neffective sixty (60) days from the date of receipt of the request; or\n(b) Upon determination that the licensee has had no reportable activity in\nKentucky for at least the immediately preceding six (6) consecutive monthly\nreporting periods.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=51513","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:29Z","sha256":"b07dc289353c75fc9dc9e00bd32e65db027337b713e669094ceb029c6b5ce711","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.330","next":"us-ky/krs-138.341"},"notice":"GroundRules: Original legal text. Not legal advice."}