If a terminal operator files a false monthly report of the information required under section 5735.063 of the Revised Code, or fails to file the monthly report required by section 5735.063 of the Revised Code, the tax commissioner may revoke the license of the terminal operator. The commissioner shall notify the terminal operator in writing of such revocation by certified mail sent to the last known address of the terminal operator appearing on the files of the commissioner.

Terms Used In Ohio Code 5735.043

  • 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
  • Person: includes individuals, partnerships, firms, associations, corporations, receivers, trustees in bankruptcy, estates, joint-stock companies, joint ventures, the state and its political subdivisions, and any combination of persons of any form. See Ohio Code 5735.01
  • Report: means a report or return required to be filed under this chapter and may be used interchangeably with, and for all purposes has the same meaning as, "return. See Ohio Code 5735.01
  • state: means the state of Ohio. See Ohio Code 1.59
  • Terminal: means a motor fuel storage or distribution facility that is supplied by pipeline or marine vessel. See Ohio Code 5735.01

The commissioner also may cancel the license of any terminal operator upon sixty days’ notice mailed to the last known address of the terminal operator if the commissioner finds that the person to whom the license has been issued is no longer engaged as a terminal operator in this state, and has not been so engaged for at least six months prior to cancellation.