(1) The department shall promulgate administrative regulations for the enforcement of KRS 365.260 to 365.380 and may from time to time undertake and make or cause to be made one (1) or more cost surveys for the state or trading area or areas as it defines. When each survey is made by or approved by the department, it may use the cost survey as provided in KRS 365.320(2) and 365.360(2). (2) The department may, upon notice and after hearing, revoke or suspend any license issued under KRS 138.195 and the administr ative regulations of the department promulgated thereunder, for failure of any person to comply with any provisions of KRS 365.260 to 365.380 or any administrative regulation adopted thereunder. (3) All of the powers vested in the commissioner and Departme nt of Revenue by the provisions of the cigarette tax law shall be available for the enforcement of KRS 365.260 to 365.380. (4) Any person aggrieved by any decision, order, or finding of the Department of Revenue, suspending or revoking any license, may app eal to the Board of Tax Appeals pursuant to KRS 49.220.
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