Ohio Revised Code (Last Updated: January 27, 2016)

Section 5735.041. Revocation of license of retail dealer

Latest version.

(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 by certified mail sent to the last known address of the retail dealer appearing on the files of the commissioner.

Effective Date: 10-01-1996

                    
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