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138.340 Revocation of dealer's or transporter's license -- Notice -- Hearing -- Appeal -- Cancellation.

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138.340 Revocation of dealer's or transporter's license -- Notice -- Hearing -- Appeal -- Cancellation. (1) If any dealer or transporter required to be licensed under KRS 138.310 files a false report of the data or information required by KRS 138.210 to 138.280, or fails, <br>refuses or neglects to file the reports required by those sections, even though no tax <br>is due, or to pay the full amount of tax as required by those sections, or fails to meet <br>the qualifications of a dealer as set out in KRS 138.210(2), or violates any other <br>provision of this chapter, the license of the dealer or transporter may be revoked by <br>the Department of Revenue. The licensee shall be notified by certified or registered <br>letter or summons. The letter or summons shall apprise the licensee of the charge or <br>charges made against him and he shall have a reasonable opportunity to be heard <br>before his license may be revoked. The summons may be served in the same <br>manner and by the same officers or persons as provided by the Rules of Civil <br>Procedure, or it may be served in that manner by an employee of the Department of <br>Revenue. The hearing shall be set at least five (5) days after the summons is served <br>or the letter delivered. Any aggrieved licensee may appeal from an order of <br>revocation by the Department of Revenue to the Kentucky Board of Tax Appeals as <br>provided by law, subject to the condition that the licensee has made bond sufficient <br>in the opinion of the Department of Revenue to protect the Commonwealth from <br>loss of revenue. (2) The department may cancel the license: (a) Upon request in writing from the licensee, the cancellation to become effective sixty (60) days from the date of receipt of the request; or (b) Upon determination that the licensee has had no reportable activity in Kentucky for at least the immediately preceding six (6) consecutive monthly <br>reporting periods. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 368, effective June 20, 2005. -- Amended 1990 Ky. Acts ch. 98, sec. 5, effective July 13, 1990. -- Amended 1988 Ky. Acts <br>ch. 285, sec. 14, effective August 1, 1988. -- Amended 1980 Ky. Acts ch. 218, sec. 3, <br>effective July 1, 1980. -- Amended 1964 Ky. Acts ch. 141, sec. 27. -- Amended 1962 <br>Ky. Acts ch. 203, sec. 4. -- Amended 1952 Ky. Acts ch. 193, sec. 7. -- Amended <br>1942 Ky. Acts ch. 92, secs. 2 and 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, <br>effective October 1, 1942, from Ky. Stat. sec. 4281g-19.