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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: FindLaw.com - Ohio Revised Code Title LVII. Taxation § 5749.04 - last updated January 01, 2020 | https://codes.findlaw.com/oh/title-lvii-taxation/oh-rev-code-sect-5749-04/
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