Ohio § 5739.19
Full text of Ohio Ohio Revised Code § 5739.19, with citation guidance and answers to common questions.
§ 5739.19.
The tax commissioner may revoke any retail vendor's license upon ascertaining that
the vendor has no need for the license because the vendor is not engaged in making
taxable retail sales. Notice of the revocation shall be delivered to the vendor in the manner provided
in section 5703.37 of the Revised Code . The revocation shall be effective on the first day of the month following the expiration
of fifteen days after the vendor received the notice of the revocation. The revocation of the vendor's license shall be stayed if, within fifteen days after
receiving notice of the revocation, the vendor objects, in writing, to the revocation. The commissioner shall consider the written objections of the vendor and issue a
final determination on the revocation of the vendor's license. The commissioner's final determination may be appealed to the board of tax appeals
pursuant to section 5717.02 of the Revised Code . The revocation shall be effective on the first day of the month following the expiration
of all time limits for appeal.
Frequently Asked Questions About Ohio § 5739.19
What does Ohio Revised Code § 5739.19 cover?
Section 5739.19 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5739.19?
A common citation format is "Ohio Revised Code § 5739.19" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5739.19 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.