138.355 Proceedings for revocation of license or permit -- Appeal.

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138.355 Proceedings for revocation of license or permit -- Appeal. If the department reasonably believes that any dealer or refund permit holder has been <br>guilty of a violation of KRS 138.344 to 138.355, which would subject the dealer or <br>permit holder to a suspension or revocation of his license or permit under the provisions <br>of subsections (2), (3) or (4) of KRS 138.354, said dealer or permit holder may be cited <br>by the department to show cause at a public hearing before the Department of Revenue <br>why his license or permit should not be suspended or revoked. The dealer or refund <br>permit holder shall be notified by certified or registered letter. The letter shall inform the <br>dealer or refund permit holder of the charge or charges made against him and he shall <br>have a reasonable opportunity to be heard before his license or permit may be revoked or <br>suspended. The hearing shall be set at least five (5) days after the receipt of the letter. Any <br>aggrieved dealer or refund permit holder may appeal any order entered to the Kentucky <br>Board of Tax Appeals as provided by law, subject to the condition that he make bond <br>sufficient in the opinion of the department to protect the Commonwealth from loss of <br>revenue. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 379, effective June 20, 2005. -- Amended 1988 Ky. Acts ch. 285, sec. 26, effective August 1, 1988. -- Amended 1964 Ky. Acts <br>ch. 141, sec. 28. -- Created 1946 Ky. Acts ch. 10, sec. 12.