Ohio Code § 5736.07
Ohio Code § 5736.07. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5736.07.
(A) If a taxpayer files a false return, fails to file a return as required by section 5736.04 of the Revised Code , or fails to pay the full amount of tax due with a return, the tax commissioner may
revoke the supplier's license issued to the taxpayer under section 5736.06 of the Revised Code by notifying the taxpayer in writing of such revocation in the manner provided in section 5703.37 of the Revised Code . (B) Upon the request of a person that is no longer subject to the tax imposed by this
chapter, the tax commissioner may cancel the supplier's license issued to the person
under section 5736.06 of the Revised Code . The cancellation shall become effective at the time determined by the commissioner. No license shall be canceled upon the request of any person unless, prior to the
date of cancellation, the person has paid to the state all taxes payable by such person
under the laws of the state, together with any interest and penalties.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5736.07
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 5736.07?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 5736.07 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 5736.07 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.