KRS § 131.181 — KY Code / Title XI / Chapter 131 / Section 131.181
131.181 Coal mining license revocation for or denial to delinquent taxpayer or his agent, contract miner, or delegate
Status: in_force

131.181 Coal mining license revocation for or denial to delinquent taxpayer or his

agent, contract miner, or delegate.

(1) Whenever it is determined that a taxpayer, who holds a license to mine coal in

Kentucky under KRS 351.175, is a "delinquent taxpayer" as defined in subsection

(3) of this section, the Department of Revenue shall, after giving notice as provided

in subsection (4) of this section, submit the name of the taxpayer to the Department

for Natural Resources for revocation of the license issued under KRS 351.175.

(2) If it is determined that a person who is an agent, contract miner, or delegate of a

delinquent taxpayer as defined in subsection (3) holds a license to mine coal for the

delinquent taxpayer in Kentucky under KRS 351.175, the Department of Revenue

shall, after giving notice as provided in subsection (4) of this section, submit the

name of the agent, contract miner, or delegate to the Department for Natural

Resources for revocation of the license issued under KRS 351.175 to mine coal for

the delinquent taxpayer.

(3) Any of the following situations is 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 mining, transportation, or processing of coal, for which all protest

and appeal rights granted by law have expired and 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 thirty (30) days after

the due date or after the extended due date, and has been contacted by the

department concerning the delinquent return. This applies only to tax returns

required as the result of the taxpayer's involvement in the mining,

transportation, or processing of coal.

(c) When an owner, partner, or corporate officer of a proprietorship, partnership,

or corporation holding a license under KRS 351.175, held a similar position in

a business whose license was revoked as a "delinquent taxpayer", and the tax

liability remains unpaid.

(4) At least twenty (20) days in advance of submitting a taxpayer's name to the

Department for Natural Resources as provided in subsection (1) or (2) 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 which must be satisfied in order to prevent the

submission of his name to the Department for Natural Resources as a "delinquent

taxpayer."

(5) If it is determined that an applicant for a license to mine coal under the provisions

of KRS 351.175 is a delinquent taxpayer as defined in subsection (3) of this section,

or is an agent, contract miner, or delegate of a delinquent taxpayer, the Department

for Natural Resources shall refuse a mine license to the applicant.