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33 chapters · 1,351 sections in this title.
Ohio Rev. Code Ann. § 5736.041 Active licensee list
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The tax commissioner shall prepare and maintain a list of suppliers holding a license issued under section 5736.06 of the Revised Code that has not been revoked or canceled under section 5736.07 of the Revised Code. The list shall contain the names and addresses of all such suppl…
Ohio Rev. Code Ann. § 5736.05 Failure to file return
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(A) Any taxpayer that fails to file a return or pay the full amount of the tax due within the period prescribed therefor under this chapter shall pay a penalty in an amount not exceeding the greater of fifty dollars or ten per cent of the tax required to be paid for the tax perio…
Ohio Rev. Code Ann. § 5736.06 Suppliers license
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(A) No person subject to the tax imposed by section 5736.02 of the Revised Code shall distribute, import, or cause the importation of motor fuel for consumption in this state without holding a supplier's license issued by the tax commissioner to engage in such activities.(B)(1) W…
Ohio Rev. Code Ann. § 5736.07 Revocation of license
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(A) If a taxpayer files a false return, fails to file a return as required by section 5736.04 of the Revised Code, or fails to pay the full amount of tax due with a return, the tax commissioner may revoke the supplier's license issued to the taxpayer under section 5736.06 of the …