Effective: September 17, 2014
Latest Legislation: House Bill 492 - 130th General Assembly
The tax commissioner shall prepare and maintain a list of suppliers holding a license issued under section 5736.06 of the Revised Code that has not been revoked or canceled under section 5736.07 of the Revised Code. The list shall contain the names and addresses of all such suppliers and each supplier's account number for the tax imposed under section 5736.02 of the Revised Code. The list shall be open to public inspection in the office of the commissioner. The commissioner may post the list on the department of taxation's web site.
Structure Ohio Revised Code
Chapter 5736 | Motor Fuel Supplier Tax
Section 5736.01 | Definitions.
Section 5736.02 | Motor Fuel Supplier Tax; Distribution of Revenue.
Section 5736.03 | Avoidance of Tax by Receipt of Fuel Outside of State.
Section 5736.04 | Tax Return; Remittance.
Section 5736.041 | Active Licensee List.
Section 5736.05 | Failure to File Return.
Section 5736.06 | Suppliers License.
Section 5736.07 | Revocation of License.
Section 5736.08 | Application for Refund.
Section 5736.081 | Application of Refund to Debts to the State.
Section 5736.09 | Assessments for Failure to File Return.
Section 5736.10 | Effect of Disposal of Business; Liability of Purchaser.
Section 5736.11 | Action by Attorney General.
Section 5736.12 | Recordkeeping.
Section 5736.13 | Funds for Receiving, Accounting, and Distribution of Tax Revenue.
Section 5736.14 | Personal Liability.