{"data":{"id":"us-ky/krs-138.354","jurisdiction":"us-ky","citation":"KRS 138.354","heading":"Revocation of permits and privileges for violations.","body":"(1) No person shall make a false or fraudulent statement in an application for a refund\npermit or in a gasoline or special fuel refund invoice, or in an application for a\nrefund of any taxes as set out in KRS 138.344 to 138.355; or fraudulently obtain a\nrefund of such taxes; or knowingly aid or assist in making any such false or\nfraudulent statement or claim; or having bought gasoline or special fuel under the\nprovisions of KRS 138.344 to 138.355, shall use or permit such gasoline or special\nfuel or any part th ereof to be used for any purpose other than as provided in KRS\n138.344.\n(2) The refund permit of any person who shall violate any provision of subsection (1) of\nthis section may be revoked by the Department of Revenue subject to appeal to the\nBoard of Tax Appeals pursuant to KRS 49.220, and may not be reissued until two\n(2) years have elapsed from the date of such revocation.\n(3) The refund permit of any person who shall violate any provision of KRS 138.344 to\n138.355, other than those contained in subsecti on (1) of this section, may be\nsuspended by the Department of Revenue for any period in its discretion not\nexceeding six (6) months with the right of appeal to the Board of Tax Appeals\npursuant to KRS 49.220.\n(4) If a dealer violates any provision of KRS 138.344 to 138.355, his or her privilege to\nsign refund invoices may be suspended by the Department of Revenue for a period\nof not more than two (2) years subject to appeal to the Board of Tax Appeals\npursuant to KRS 49.220. No refund shall be made on gasol ine or special fuel\npurchased from a dealer while a suspension of his privilege to sign refund invoices\nis in effect.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=51514","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:29Z","sha256":"9e4c344899098ec8049c6a119916d2ea0c8c0dbb1130a6761cae4d06def4c2e9","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.353","next":"us-ky/krs-138.355"},"notice":"GroundRules: Original legal text. Not legal advice."}