Ohio Code 5735.041 – Revocation of license of retail dealer
Current as of: 2023 | Check for updates
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(A) The tax commissioner may revoke the license of a retail dealer in the following circumstances:
Terms Used In Ohio Code 5735.041
- in writing: includes any representation of words, letters, symbols, or figures; this provision does not affect any law relating to signatures. See Ohio Code 1.59
- Motor fuel: means gasoline, diesel fuel, kerosene, compressed natural gas, or any other liquid motor fuel, including, but not limited to, liquid petroleum gas or liquid natural gas, but excluding substances prepackaged and sold in containers of five gallons or less. See Ohio Code 5735.01
- Retail dealer: means any person that sells or distributes motor fuel at a retail service station located in this state. See Ohio Code 5735.01
(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.