{"data":{"id":"us-ky/krs-139.760","jurisdiction":"us-ky","citation":"KRS 139.760","heading":"Revocation or suspension of permit -- Prohibition of suit to delay or","body":"restrain collection of tax.\n(1) Whenever any person fails to comply with any provisions of this chapter or any\nadministrative regulation of the department relating to the provisions of this chapter,\nthe department may revoke or suspend any one (1) or more of the permits held by\nthe person.\n(2) Whenever any person uses an automated business record falsification device, as\ndescribed in KRS 517.130, to violate any provision of this chap ter or any\nadministrative regulation of the department relating to the provisions of this chapter,\nthe department shall revoke each permit held by the person for a period of ten (10)\nyears.\n(3) The department shall not issue a new permit after the revocati on of a permit unless\nit is satisfied that the former holder of the permit will comply with the provisions of\nthis chapter and the regulations relating thereto.\n(4) No suit shall be maintained in any court to restrain or delay the collection or\npayment of any tax levied by this chapter.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=42995","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"8feb87a3216d481c5c24d9ac6d24fb6d4b6ea2dd5c15448342c69222ff233482","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.750","next":"us-ky/krs-139.770"},"notice":"GroundRules: Original legal text. Not legal advice."}