Effective: September 29, 2013
Latest Legislation: House Bill 59 - 130th General Assembly
(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 by certified mail sent to the last known address of the taxpayer appearing on the files of the commissioner.
(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.
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.