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Section 5749.04 | Permit or registration required.

Ohio Revised Code
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Title 57 Taxation
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Chapter 5749 Severance Tax
 
You are viewing a past version of this section that is no longer in effect View Current Version
Effective:
January 1, 1972
Legislation:
House Bill 475 - 109th General Assembly
PDF:
Download Authenticated PDF
 

No severer shall sever or sell a natural resource in this state without first having obtained a license or permit therefor.

Unless the severer has obtained a license or permit from another department of this state, the license or permit shall be issued by the tax commissioner upon receipt of a completed application on a form which he shall prescribe. The license or permit shall become effective on the date the application is accepted by the commissioner, who shall notify the applicant in writing of the acceptance, and shall remain in effect until such time as the commissioner revokes the license or permit. The commissioner may revoke the license or permit if he finds that the applicant has failed to fully and truthfully complete the application or has failed to pay the tax required by Chapter 5749. of the Revised Code.

The fee charged for the license or permit shall be fifty dollars. The remittance for such fee shall accompany the application and shall be made payable to the treasurer of state for deposit in the general revenue fund.

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