Ohio Administrative Code (Last Updated: January 12, 2021) |
5703 Department of Taxation |
Chapter5703-15. Cigarette Tax |
5703-15-02. Notice relative to license revocation proceeding
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Whenever the tax commissioner finds that a wholesale or retail dealer is advertising, offering to sell, or selling cigarettes at a price in violation of the provisions of section 1333.11, et seq. of the Revised Code, a written notice will be sent to such dealer by certified mail charging him with such violation and advising him that thirty days from the date of receipt of such notice an order will be issued by the commissioner suspending or revoking his wholesale or retail cigarette dealer's license unless, within said thirty-day period, a hearing is requested in accordance with the provisions of section 119.07 of the Revised Code.
If a hearing is requested, the commissioner will set a date, time and place for same in accordance with the provisions of section 119.07 of the Revised Code, at which time the dealer may appear in person or be represented by his attorney or such other person as he may designate, to present his position, arguments, or contentions relative to said charge.
Replaces: former TX-21-02
Five Year Review (FYR) Dates:
4/10/2020 and
04/10/2025
Promulgated
Under: 119
Statutory Authority:
5703.05
Rule
Amplifies: 5743.18
Prior
Effective Dates: 07/16/1964,
11/23/2018
Prior History: (Effective: 11/23/2018
Five Year
Review (FYR) Dates: 9/5/2018 and
11/23/2023
Promulgated
Under: 119
Statutory Authority: 5703.05
Rule Amplifies:
5743.18
Prior Effective Dates:
07/16/1964)