Ohio Code 5736.07 – Revocation of license
(A) If a taxpayer files a false return, fails to file a return as required by section 5736.04 of the Revised Code, or fails to pay the full amount of tax due with a return, the tax commissioner may revoke the supplier‘s license issued to the taxpayer under section 5736.06 of the Revised Code by notifying the taxpayer in writing of such revocation in the manner provided in section 5703.37 of the Revised Code.
Terms Used In Ohio Code 5736.07
- in writing: includes any representation of words, letters, symbols, or figures; this provision does not affect any law relating to signatures. See Ohio Code 1.59
- Person: includes an individual, corporation, business trust, estate, trust, partnership, and association. See Ohio Code 1.59
- state: means the state of Ohio. See Ohio Code 1.59
- Supplier: means any of the following:
(1) A person that sells, exchanges, transfers, or otherwise distributes motor fuel from a terminal or refinery rack to a point outside of a distribution system, if the person distributes such motor fuel at a location in this state;
(2) A person that imports or causes the importation of motor fuel for sale, exchange, transfer, or other distribution by the person to a point outside of a distribution system in this state;
(3) A person that knowingly purchases motor fuel from an unlicensed supplier. See Ohio Code 5736.01
- Taxpayer: means a person subject to the tax imposed by this chapter. See Ohio Code 5736.01
(B) Upon the request of a person that is no longer subject to the tax imposed by this chapter, the tax commissioner may cancel the supplier’s license issued to the person under section 5736.06 of the Revised Code. The cancellation shall become effective at the time determined by the commissioner. No license shall be canceled upon the request of any person unless, prior to the date of cancellation, the person has paid to the state all taxes payable by such person under the laws of the state, together with any interest and penalties.
Last updated July 31, 2023 at 4:37 PM