Download as PDF
138.355 Proceedings for revocation of license or permit -- Appeal.
If the department reasonably believes that any dealer or refund permit holder has
been guilty of a violation of KRS 138.344 to 138.355, which would subject the dealer
or permit holder to a suspension or revocation of his license or permit under the
provisions of subsections (2), (3) or (4) of KRS 138.354, said dealer or permit holder
may be cited by the department to show cause at a public hearing before the
Department of Revenue why his license or permit should not be suspended or
revoked. The dealer or refund permit holder shall be notified by certified or
registered letter. The letter shall inform the dealer or refund permit holder of the
charge or charges made against him and he shall have a reasonable opportunity to
be heard before his license or permit may be revoked or suspended. The hearing
shall be set at least five (5) days after the receipt of the letter. Any aggrieved dealer
or refund permit holder may appeal any order entered to the Kentucky Board of Tax
Appeals as provided by law, subject to the condition that he make bond sufficient in
the opinion of the department to protect the Commonwealth from loss of revenue.
Effective:June 20, 2005
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 ch. 141, sec. 28. -- Created 1946 Ky. Acts ch. 10, sec. 12.
Disclaimer: These codes may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
