2013 Kentucky Revised Statutes CHAPTER 131 - DEPARTMENT OF REVENUE 131.1817 Delinquent taxpayer subject to revocation or denial of professional or occupational license, driver's license, and motor vehicle registration -- Agencies' duties to assist department -- Notice -- Appeal -- Written tax clearance before reissuance.
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131.1817 Delinquent taxpayer subject to revocation or denial of professional
or occupational license, driver's license, and motor vehicle registration -Agencies' duties to assist department -- Notice -- Appeal -- Written tax
clearance before reissuance.
(1)
(2)
(3)
(4)
As used in this section:
(a) "Attorney's license" means a license issued pursuant to the rules of the
Supreme Court of Kentucky authorizing the practice of law in the
Commonwealth;
(b) "Delinquent taxpayer" means:
1.
A taxpayer with an overdue state tax liability:
a.
That is not covered by a current installment payment
agreement;
b.
For which all protest and appeal rights under the law have
expired; and
c.
About which the department has contacted the taxpayer; or
2.
A taxpayer who:
a.
Has not filed a required tax return within ninety (90) days
following the due date of the return, or if the due date was
extended, within ninety (90) days following the extended due
date of the return; and
b.
Was contacted by the department about the delinquent return;
(c) "Driver's license" means a license issued by the Transportation Cabinet;
(d) "License" means any occupational or professional certification, license,
registration, or certificate issued by a licensing agency that is required to
engage in an occupation, profession, or trade in the Commonwealth,
other than a license issued to an attorney; and
(e) "Licensing agency" means any instrumentality, agency, board,
commission, or department established by statute that has the power and
authority within the Commonwealth to issue any license, except "licensing
agency" shall not include the Supreme Count of Kentucky, relating to
licenses issued to attorneys to practice law in the Commonwealth.
The department may identify licensing agencies from which it wants to obtain
information for the purpose of tax compliance.
Any licensing agency identified by the department shall work with the
department to develop a process to provide the department with information
about its licensees.
Any delinquent taxpayer who:
(a) Holds a license;
(b) Is an attorney licensed to practice law in the Commonwealth;
(c) Holds a driver's license; or
(d) Owns a motor vehicle registered in the Commonwealth;
may have that license or driver's license suspended or revoked, and may be
denied the ability to register his or her motor vehicle in the Commonwealth as
provided in subsection (5) of this section.
(5)
(a)
(b)
(c)
(d)
(e)
(f)
To begin the process of revocation of a license, or suspension of the
ability to register a motor vehicle, the department shall notify the
delinquent taxpayer by certified mail at least twenty (20) days prior to
submission of the name of a delinquent taxpayer to the relevant agency
that his or her name will be submitted to:
1.
The licensing agency, for revocation of a license;
2.
The Transportation Cabinet, for revocation of a driver's license or
denial of the ability to register a motor vehicle in the Commonwealth;
or
3.
The Kentucky Supreme Court, for the revocation of a license to
practice law in the Commonwealth.
The notice shall:
1.
State the reason for the action;
2.
Set forth the amount of any overdue tax liability, including any
applicable penalties and interest;
3.
Explain any other area of noncompliance that must be satisfied to
prevent the submission of the taxpayer's name to the licensing
agency as a delinquent taxpayer; and
4.
List all licenses or registrations for which revocation will be sought.
After the passage of at least twenty (20) days from the date the notice
was sent under paragraph (a) of this subsection, and if the issues
identified in the notice were not resolved to the satisfaction of the
department, the department may:
1.
Submit the name of the delinquent taxpayer to the licensing agency
or the Transportation Cabinet; or
2.
If the delinquent taxpayer is an attorney licensed to practice law in
the Commonwealth, submit the name of the attorney to the
Kentucky Supreme Court for appropriate action to enforce Supreme
Court Rules.
Upon notification by the department that the licensee or motor vehicle
owner is a delinquent taxpayer, the licensing agency or Transportation
Cabinet, as the case may be, shall deny or revoke any license held or
applied for by the licensee, and the Transportation Cabinet shall not allow
the delinquent taxpayer to register a motor vehicle in the Commonwealth.
Any delinquent taxpayer who has had a license denied or revoked, or
who has been denied the ability to register a motor vehicle shall have the
right to appeal to the licensing agency or the Transportation Cabinet as
authorized by law, provided that appeals shall only be permitted based
upon a mistake in facts relied upon by the department, the licensing
agency, or the Transportation Cabinet that the licensee or motor vehicle
owner is a delinquent taxpayer.
A license that has been denied or revoked under this section shall not be
reissued or renewed, and a motor vehicle registration that has been
denied under this section shall not be permitted, until a written tax
clearance has been received from the department by the licensing agency
(g)
or the Transportation Cabinet, as the case may be.
The department may promulgate administrative regulations under KRS
Chapter 13A to implement the provisions of this section.
Effective:July 1, 2013
History: Amended 2013 Ky. Acts ch. 119, sec. 2, effective July 1, 2013. -- Created
2012 Ky. Acts ch. 110, sec. 7, effective April 11, 2012.
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