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Ohio Revised Code Title LVII. Taxation § 5749.04

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No severer shall sever or sell a natural resource in this state without first having obtained a permit from or having registered with the department of natural resources.

The commissioner may request that the department of natural resources revoke the permit or registration of a severer or owner if the commissioner finds that the severer or owner has failed to comply with section 1509.50 or Chapter 5749. of the Revised Code.

Upon receipt of such a request, that officer may revoke the permit or registration.

Except as provided in section 5749.03 of the Revised Code, before severing a natural resource each severer shall file an application with the commissioner on a form prescribed by the commissioner to establish a severance tax account.  The application may require the severer to disclose any information the commissioner considers necessary to establish that account.

Cite this article: - Ohio Revised Code Title LVII. Taxation § 5749.04 - last updated January 01, 2020 |

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