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131.181 Coal mining license revocation for or denial to delinquent taxpayer or his agent, contract miner, or delegate.

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131.181 Coal mining license revocation for or denial to delinquent taxpayer or his agent, contract miner, or delegate. (1) Whenever it is determined that a taxpayer, who holds a license to mine coal in Kentucky under KRS 351.175, is a &quot;delinquent taxpayer&quot; as defined in subsection (3) of this section, <br>the Department of Revenue shall, after giving notice as provided in subsection (4) of this <br>section, submit the name of the taxpayer to the Department for Natural Resources for <br>revocation of the license issued under KRS 351.175. (2) If it is determined that a person who is an agent, contract miner, or delegate of a delinquent taxpayer as defined in subsection (3) holds a license to mine coal for the delinquent <br>taxpayer in Kentucky under KRS 351.175, the Department of Revenue shall, after giving <br>notice as provided in subsection (4) of this section, submit the name of the agent, contract <br>miner, or delegate to the Department for Natural Resources for revocation of the license <br>issued under KRS 351.175 to mine coal for the delinquent taxpayer. (3) Any of the following situations is sufficient to cause a taxpayer to be classified as a &quot;delinquent taxpayer&quot; for purposes of this section: <br>(a) When a taxpayer has an overdue state tax liability arising directly or indirectly from the mining, transportation, or processing of coal, for which all protest and appeal <br>rights granted by law have expired and has been contacted by the department <br>concerning the overdue tax liability. This does not include a taxpayer who is making <br>current timely installment payments on the overdue tax liability under agreement with <br>the department. (b) When a taxpayer has not filed a required tax return as of thirty (30) days after the due date or after the extended due date, and has been contacted by the department <br>concerning the delinquent return. This applies only to tax returns required as the <br>result of the taxpayer's involvement in the mining, transportation, or processing of <br>coal. (c) When an owner, partner, or corporate officer of a proprietorship, partnership, or corporation holding a license under KRS 351.175, held a similar position in a <br>business whose license was revoked as a &quot;delinquent taxpayer&quot;, and the tax liability <br>remains unpaid. (4) At least twenty (20) days in advance of submitting a taxpayer's name to the Department for Natural Resources as provided in subsection (1) or (2) of this section, the department shall <br>notify the taxpayer by certified mail that the action is to be taken. The notice shall state the <br>reason for the action and shall set out the amount of any tax liability including any <br>applicable penalties and interest and any other area of noncompliance which must be <br>satisfied in order to prevent the submission of his name to the Department for Natural <br>Resources as a &quot;delinquent taxpayer.&quot; (5) If it is determined that an applicant for a license to mine coal under the provisions of KRS 351.175 is a delinquent taxpayer as defined in subsection (3) of this section, or is an agent, <br>contract miner, or delegate of a delinquent taxpayer, the Department for Natural Resources <br>shall refuse a mine license to the applicant. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 122, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 271, sec. 1, effective July 14, 1992. -- Created 1978 Ky. Acts ch. 233, sec. 35, <br>effective June 17, 1978. Legislative Research Commission Note (6/20/2005). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and <br>officers whose names have been changed in 2005 legislation confirming the reorganization of <br>the executive branch. Such a correction has been made in this section.