Section 5735.042 | Revocation of license of exporter.
Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
(A) The tax commissioner may revoke an exporter's license in the following circumstances:
(1) An exporter licensed under section 5735.026 of the Revised Code purchases, for export, motor fuel in this state exclusive of the motor fuel tax, and subsequently diverts or causes the motor fuel to be diverted to a destination in this state or any state other than the originally designated state;
(2) The exporter is no longer the holder of a valid license to purchase motor fuel tax free in the specified destination state or states for which the license is issued.
(B) The commissioner shall notify the exporter in writing of such revocation in the manner provided in section 5703.37 of the Revised Code.
Last updated July 31, 2023 at 4:28 PM
Available Versions of this Section
- October 1, 1996 – House Bill 305 - 121st General Assembly [ View October 1, 1996 Version ]
- October 3, 2023 – Amended by House Bill 33 - 135th General Assembly [ View October 3, 2023 Version ]