Ohio § 5735.026

§ 5735.026.

(A) The tax commissioner, for the purposes of administering this chapter, shall issue

an exporter license to a person that receives motor fuel in this state and exports

that fuel out of this state and that demonstrates to the tax commissioner's satisfaction

that the person is an exporter. (B) To obtain an exporter license, a person shall file, under oath, an application with

the commissioner in such form as the commissioner prescribes.  The application shall set forth the following information: (1) The name under which the exporter will transact business within the state; (2) The location, including street number address, of the exporter's principal office

or place of business; (3) The name and address of the owner, or the names and addresses of the partners if

such exporter is a partnership, or the names and addresses of the principal officers

if the exporter is a corporation or an association; (4) A certified copy of the certificate or license issued by the secretary of state showing

that the corporation is authorized to transact business in this state if the exporter

is a corporation organized under the laws of another state, territory, or country; (5) For an exporter described in division (DD)(1) of section 5735.01 of the Revised Code , a copy of the applicant's license or certificate to collect and remit motor fuel

taxes or sell or distribute motor fuel in the specified destination state or states

for which the license or certificate is to be issued; (6) Any other information the commissioner may require. (C)(1) After a hearing as provided in division (C)(2) of this section, the commissioner

may refuse to issue a license to transact business as an exporter of motor fuel in

the following circumstances: (a) The applicant has previously had a license issued under this chapter canceled for

cause by the commissioner; (b) The commissioner believes that an application is not filed in good faith; (c) The applicant has previously violated any provision of this chapter; (d) The application is filed as a subterfuge by the applicant for the real person in

interest who has previously had a license issued under this chapter canceled for cause

by the commissioner or who has violated any provision of this chapter. (2) The commissioner shall conduct a hearing before refusing to issue a license to transact

business as an exporter in any of the circumstances described in division (C)(1) of

this section.  The applicant shall be given five days' notice, in writing, of the hearing.  The applicant may appear in person or be represented by counsel, and may present

testimony at the hearing. (D) When an application in proper form has been accepted for filing, the commissioner

shall issue to such exporter a license to transact business as an exporter of motor

fuel in this state, subject to cancellation of such license as provided by law. (E) No person shall make a false or fraudulent statement on the application required

by this section.