us-oh/stat
Ohio Rev. Code § 5735.041
Revocation of license of retail dealer
Official textcodes.ohio.govlast amended
# (A)
The tax commissioner may revoke the license of a retail dealer in the following circumstances:
# (1)
The retail dealer sells or attempts to sell any motor fuel upon which any motor fuel tax imposed by this chapter has not been paid;
# (2)
The retail dealer attempts to evade any motor fuel tax imposed by this chapter;
# (3)
The retail dealer violates any provision of this chapter.
# (B)
The commissioner shall notify the retail dealer in writing of the revocation in the manner provided in section 5703.37 of the Revised Code.
Last updated August 2, 2023 at 10:56 AM
Source: view the official text
In this chapter (40 sections)
- 5735.13 · Refund of tax when motor fuel lost or destroyed
- 5735.14 · Reimbursement when fuel not used for in-state operation of…
- 5735.15 · Seller's statement required when purchaser claims right to…
- 5735.18 · Reimbursement for non-dealer sales for export outside state…
- 5735.19 · Records open to inspection by tax commissioner -…
- 5735.20 · Prohibited acts regarding refunds or engaging in business…
- 5735.021 · Application for permissive motor fuel dealer's license
- 5735.21 · Shipping document requirements
- 5735.022 · Application for retail dealer's license
- 5735.023 · Retail service station - prohibited acts
- 5735.024 · Sale and distribution exceptions
- 5735.025 · Prohibited acts generally
- 5735.026 · Application for exporter license
- 5735.027 · Application for terminal operator's license
- 5735.27 · Distribution of amount credited to gasoline excise tax fund…
- 5735.28 · Funds for maintaining state highways within municipal…
- 5735.33 · Delegation of investigation powers
- 5735.34 · Sale or discontinuing business
- 5735.35 · Personal liability for unpaid taxes
- 5735.40 · No tax to be imposed on alternative fuels - exceptions
- 5735.041 · Revocation of license of retail dealer
- 5735.042 · Revocation of license of exporter
- 5735.043 · Revocation or cancellation of license of terminal operator
- 5735.43 · Funding from motor fuel taxes; disclosure of use
- 5735.044 · Revocation or cancellation of license of permissive motor…
- 5735.50 · Notice of federal and state motor fuel tax rates
- 5735.051 · Levy of motor fuel excise tax; dispostion of revenue
- 5735.052 · Credits to waterways safety fund and wildlife boater angler…
- 5735.053 · Motor fuel tax administration fund
- 5735.062 · Electronic remittance of tax payments
- 5735.063 · Terminal operator to file monthly report - contents of report
- 5735.064 · Exporter's report
- 5735.99 · Penalty
- 5735.101 · Prior permission for sale of untaxed fuel by non-dealer
- 5735.102 · Seizure and sale of fuel and transporting vehicle when taxes…
- 5735.103 · Padlocking pumps of retail service station
- 5735.121 · Jeopardy assessment
- 5735.122 · Applying for refund of illegal or erroneous payment
- 5735.123 · Assessment where tax not paid or liability accrued to dealer
- 5735.124 · Selling or distributing dyed diesel fuel