Effective: September 29, 2013
Latest Legislation: House Bill 59 - 130th General Assembly
If any person subject to this chapter fails to report or pay the tax as required under this chapter, or fails to pay any penalty imposed under this chapter within ninety days after the time prescribed for payment of the penalty, the attorney general, on the request of the tax commissioner, shall commence an action in quo warranto in the court of appeals of the county in which the person has its principal place of business to forfeit and annul its privileges or franchise within this state. If the court finds that the person is in default for the amount claimed, it shall render judgment revoking the person's privileges or franchise within this state and shall otherwise proceed as provided in Chapter 2733. of the Revised Code.
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.