(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 by certified mail sent to the last known address of the exporter appearing in the files of the commissioner.
Effective Date: 10-01-1996
Section: Previous 5735.024 5735.025 5735.026 5735.027 5735.03 5735.04 5735.041 5735.042 5735.043 5735.044 5735.05 5735.051 5735.052 5735.053 5735.06 NextLast modified: October 10, 2016