No person shall secure a refund of tax under section 5735.14 , 5735.141 , or 5735.142 of the Revised Code unless such person is the holder of an unrevoked vendee's refund permit issued by the tax commissioner. To procure such permit every such person shall file with the commissioner an application under oath and in such form as the commissioner prescribes, setting forth such information incidental to the refunding of the tax paid on motor fuel as the commissioner requires.
The vendee's refund permit authorized by this section may be revoked by the commissioner if it is found that the holder thereof has made a false or fraudulent application for refund of tax, or when the permittee fails to furnish information as required by law. No permit so revoked shall be reinstated within one year from the date of such revocation.
Effective Date: 10-01-1996