Kentucky Statutes 139.760 – Revocation or suspension of permit — Prohibition of suit to delay or restrain collection of tax
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(1) Whenever any person fails to comply with any provisions of this chapter or any administrative regulation of the department relating to the provisions of this chapter, the department may revoke or suspend any one (1) or more of the permits held by the person.
(2) Whenever any person uses an automated business record falsification device, as described in KRS § 517.130, to violate any provision of this chapter or any administrative regulation of the department relating to the provisions of this chapter, the department shall revoke each permit held by the person for a period of ten (10) years.
(3) The department shall not issue a new permit after the revocation of a permit unless it is satisfied that the former holder of the permit will comply with the provisions of this chapter and the regulations relating thereto.
(4) No suit shall be maintained in any court to restrain or delay the collection or payment of any tax levied by this chapter.
Effective: July 15, 2014
History: Amended 2014 Ky. Acts ch. 9, sec. 2, effective July 15, 2014. — Amended
2005 Ky. Acts ch. 85, sec. 446, effective June 20, 2005. — Amended 1964 Ky. Acts ch. 141, sec. 39. — Created 1960 Ky. Acts ch. 5, Art. 1, sec. 74.
(2) Whenever any person uses an automated business record falsification device, as described in KRS § 517.130, to violate any provision of this chapter or any administrative regulation of the department relating to the provisions of this chapter, the department shall revoke each permit held by the person for a period of ten (10) years.
Terms Used In Kentucky Statutes 139.760
- Business: includes any activity engaged in by any person or caused to be engaged in by that person with the object of gain, benefit, or advantage, either direct or indirect. See Kentucky Statutes 139.010
- Department: means the Department of Revenue. See Kentucky Statutes 139.010
- Person: includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, governmental unit or agency, or any other group or combination acting as a unit. See Kentucky Statutes 139.010
- Violate: includes failure to comply with. See Kentucky Statutes 446.010
(3) The department shall not issue a new permit after the revocation of a permit unless it is satisfied that the former holder of the permit will comply with the provisions of this chapter and the regulations relating thereto.
(4) No suit shall be maintained in any court to restrain or delay the collection or payment of any tax levied by this chapter.
Effective: July 15, 2014
History: Amended 2014 Ky. Acts ch. 9, sec. 2, effective July 15, 2014. — Amended
2005 Ky. Acts ch. 85, sec. 446, effective June 20, 2005. — Amended 1964 Ky. Acts ch. 141, sec. 39. — Created 1960 Ky. Acts ch. 5, Art. 1, sec. 74.