Kentucky Statutes 131.1815 – Revocation of alcoholic beverage license issued to person who becomes a delinquent taxpayer
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(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 giving notice as provided in subsection (3) of this section, submit the name of the taxpayer to the Department of Alcoholic Beverage Control for revocation of any license issued under KRS Chapter 243.
(2) Any of the following situations shall be sufficient to cause a taxpayer to be classified as a “delinquent taxpayer” for purposes of this section:
(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 all protest and appeal rights granted by law have expired, and the taxpayer has been contacted by the department concerning the overdue tax liability. This does not include a taxpayer who is making current timely installment payments on the overdue 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 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partnership, or corporation holding a license under KRS Chapter 243 held a similar position in a business whose license was revoked as a “delinquent taxpayer,” and the tax liability remains unpaid as of ninety (90) days after the due date.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 shall notify the taxpayer by certified mail that the action is to be taken. The notice shall state the reason for the action and shall set out the amount of any tax liability including any applicable penalties and interest and any other area of noncompliance that must be satisfied in order to prevent the submission of his name to the Department of Alcoholic Beverage Control as a delinquent taxpayer.
Effective: July 15, 2010
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, effective July 15, 1996.
243, is a delinquent taxpayer as defined in subsection (2) of this section, the department may, after giving notice as provided in subsection (3) of this section, submit the name of the taxpayer to the Department of Alcoholic Beverage Control for revocation of any license issued under KRS Chapter 243.
Terms Used In Kentucky Statutes 131.1815
- Action: includes all proceedings in any court of this state. See Kentucky Statutes 446.010
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Certified mail: means any method of governmental, commercial, or electronic delivery that allows a document or package to have proof of:
(a) Sending the document or package. See Kentucky Statutes 446.010 - Department: means the Department of Revenue. See Kentucky Statutes 131.010
- Owner: when applied to any animal, means any person having a property interest in such animal. See Kentucky Statutes 446.010
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
- Taxpayer: means any person required or permitted by law or administrative regulation to perform any act subject to the administrative jurisdiction of the department including the following:
(a) File a report, return, statement, certification, claim, estimate, declaration, form, or other document. See Kentucky Statutes 131.010
(2) Any of the following situations shall be sufficient to cause a taxpayer to be classified as a “delinquent taxpayer” for purposes of this section:
(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 all protest and appeal rights granted by law have expired, and the taxpayer has been contacted by the department concerning the overdue tax liability. This does not include a taxpayer who is making current timely installment payments on the overdue 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 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 business whose license was revoked as a “delinquent taxpayer,” and the tax liability 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 shall notify the taxpayer by certified mail that the action is to be taken. The notice shall state the reason for the action and shall set out the amount of any tax liability including any applicable penalties and interest and any other area of noncompliance that must be satisfied in order to prevent the submission of his name to the Department of Alcoholic Beverage Control as a delinquent taxpayer.
Effective: July 15, 2010
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, effective July 15, 1996.