(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, th e 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 situat ions 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 dist ribution of alcoholic beverages or the distribution or sale of cannabis -infused 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or corporation holding a license under KRS Chapter 243 held a s imilar position in a business whose license was revoked as a "delinquent taxpayer," and the tax liability remains unpaid as of ninety (90) days after the due date.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 liabili ty including any applicable penalties and interest and any other area of noncompliance that must be satisfied in order to prevent the submission of his or her name to the Department of Alcoholic Beverage Control as a delinquent taxpayer.
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