Section 5735.024 | Sale and distribution exceptions.
(A) No aviation fuel dealer shall purchase aviation fuel for resale in this state without first being licensed as an aviation fuel dealer by the tax commissioner to engage in such activities.
(B) The failure to register with the commissioner as an aviation fuel dealer does not relieve a person from the requirement to file returns under this title.
(C) No person shall make a false or fraudulent statement on the application required by this section.
(D) Each aviation fuel dealer shall file a report with the commissioner on or before the last day of each month for the preceding month. The commissioner shall adopt rules pursuant to Chapter 119. of the Revised Code specifying the information that shall be required to be included in the report.
(E) If an aviation fuel dealer files a false monthly report of the information required by the commissioner or fails to file a monthly report as required by this section, the commissioner may revoke the license of the aviation fuel dealer and notify the aviation fuel dealer in writing of such revocation by certified mail sent to the last known address of the aviation fuel dealer appearing in the files of the commissioner.
Available Versions of this Section
- October 1, 1996 – House Bill 305 - 121st General Assembly [ View October 1, 1996 Version ]
- January 1, 2018 – House Bill 26 - 132nd General Assembly [ View January 1, 2018 Version ]
- March 30, 2018 – Amended by House Bill 24 - 132nd General Assembly [ View March 30, 2018 Version ]
- October 3, 2023 – Amended by House Bill 33 - 135th General Assembly [ View October 3, 2023 Version ]