{"data":{"id":"us-ky/krs-365.370","jurisdiction":"us-ky","citation":"KRS 365.370","heading":"Powers and duties of department -- Appeals.","body":"(1) The department shall promulgate administrative regulations for the enforcement of\nKRS 365.260 to 365.380 and may from time to time undertake and make or cause\nto be made one (1) or more cost surveys for the state or trading area or areas as it\ndefines. When each survey is made by or approved by the department, it may use\nthe cost survey as provided in KRS 365.320(2) and 365.360(2).\n(2) The department may, upon notice and after hearing, revoke or suspend any license\nissued under KRS 138.195 and the administr ative regulations of the department\npromulgated thereunder, for failure of any person to comply with any provisions of\nKRS 365.260 to 365.380 or any administrative regulation adopted thereunder.\n(3) All of the powers vested in the commissioner and Departme nt of Revenue by the\nprovisions of the cigarette tax law shall be available for the enforcement of KRS\n365.260 to 365.380.\n(4) Any person aggrieved by any decision, order, or finding of the Department of\nRevenue, suspending or revoking any license, may app eal to the Board of Tax\nAppeals pursuant to KRS 49.220.","path":["KRS Chapter 365"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=51526","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:59:01Z","sha256":"f465f3cf273e1f0d21879edaf5787e7311b64da528387aa722e771e651d91325","source_id":"us-ky","stale":false,"prev":"us-ky/krs-365.360","next":"us-ky/krs-365.380"},"notice":"GroundRules: Original legal text. Not legal advice."}