{"data":{"id":"us-ky/krs-234.350","jurisdiction":"us-ky","citation":"KRS 234.350","heading":"Surrender or cancellation of license.","body":"(1) If a licensee at any time files a false monthly report of the information required, or\nfails or refuses to file the monthly report or to pay the full amount of the tax or\nviolates any other provision of KRS 234.310 to 234.440, without a showing that the\nfailure was due to reasonable cause, the department may cancel the license and\nsuspend the privilege of acting as a liquefied petroleum gas motor fuel dealer.\n(2) Upon voluntary surrender of the license or upon receipt of a written request by a\nlicensee, the  department may cancel his or her license, effective sixty (60) days\nfrom the date of request, but no license shall be canceled upon surrender or request\nunless the licensee has, prior to the date of cancellation, paid to this state all taxes,\npenalties, interest, and fines that are due or have accrued, and unless the licensee\nhas surrendered to the department his or her license.\n(3) If upon investigation the department ascertains that any person to whom a license\nhas been issued is no longer engaged as a l iquefied petroleum gas motor fuel dealer\nor a liquefied petroleum gas motor fuel user -seller, and has not been so engaged for\na period of six (6) months, the department may cancel the license by giving the\nperson sixty (60) days' notice of cancellation, ma iled to his or her last known\naddress in which event the license shall be surrendered to the department.\n(4) Whenever a licensee ceases to engage in business within this state, he or she shall\nnotify the department in writing within fifteen (15) days after  discontinuance. All\ntaxes that have accrued under KRS 234.310 to 234.440, whether or not then due,\nshall become due and payable concurrently with the discontinuance. The licensee\nshall make a report and pay all such taxes and any interest and penalties th ereon,\nand shall surrender to the department his or her license.\n(5) If the department takes action to cancel a license as provided in this section, the\nlicensee shall be notified by certified or registered letter or summons of the charges\nagainst him or h er, and he or she shall be afforded an opportunity for an informal\nhearing on the matter. The hearing shall be set at least five (5) days from the date\nthe letter is delivered or the summons is served. Any licensee aggrieved by a\ndecision to cancel his or her license after the informal hearing may appeal the\ndecision to the Board of Tax Appeals pursuant to KRS 49.220 where he or she shall\nbe granted an administrative hearing in accordance with KRS Chapter 13B.\n(6) If the license is canceled by the departmen t as provided in this section, and if the\nlicensee has paid to this state all taxes, interest, and penalties under KRS 234.310 to\n234.440, the department shall cancel the bond filed by the licensee.","path":["KRS Chapter 234"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=51522","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:52:49Z","sha256":"23a318940d799de279219da2be5e061fda1d6362250b813a0a1ead297679e7f4","source_id":"us-ky","stale":false,"prev":"us-ky/krs-234.340","next":"us-ky/krs-234.360"},"notice":"GroundRules: Original legal text. Not legal advice."}