State Codes and Statutes

State Codes and Statutes

Statutes > Kentucky > 131-00 > 1815

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131.1815 Revocation of alcoholic beverage license issued to person who becomes a delinquent taxpayer. (1) Whenever it is determined that a taxpayer, who holds a license under KRS Chapter 243, is a delinquent taxpayer as defined in subsection (2) of this section, the department may, after <br>giving notice as provided in subsection (3) of this section, submit the name of the taxpayer <br>to the Department of Alcoholic Beverage Control for revocation of any license issued under <br>KRS Chapter 243. (2) Any of the following situations shall be 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 manufacture, sale, transportation, or distribution of alcoholic beverages, for which <br>all protest and appeal rights granted by law have expired, and the taxpayer has been <br>contacted by the department concerning the overdue tax liability. This does not <br>include a taxpayer who is making current timely installment payments on the overdue <br>tax liability under agreement with the department; (b) When a taxpayer has not filed a required tax return as of ninety (90) days after the due date or after the extended due date, and the taxpayer has been contacted by the <br>department concerning the delinquent return; or (c) When an owner, partner, or corporate officer of a proprietorship, partnership, or corporation holding a license under KRS Chapter 243 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business whose license was revoked as a &quot;delinquent taxpayer,&quot; and the tax liability 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 as of ninety (90) days after the due date. (3) At least twenty (20) days before submitting a taxpayer's name to the Department of Alcoholic Beverage Control as provided in subsection (1) of this section, the department <br>shall notify the taxpayer by certified mail that the action is to be taken. The notice shall <br>state the 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 that must be satisfied <br>in order to prevent the submission of his name to the Department of Alcoholic Beverage <br>Control as a delinquent taxpayer. Effective: July 15, 2010 <br>History: Amended 2010 Ky. Acts ch. 24, sec. 91, effective July 15, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 123, effective June 20, 2005. -- Created 1996 Ky. Acts ch. 329, sec. 1, <br>effective July 15, 1996.