Legal Resources - Tax Rules

Tax Rules: Final: 5703-15

5703-15-02 - Notice relative to license revocation proceeding

Whenever the Tax Commissioner finds that a wholesale or retail dealer is advertising, offering to sell, or selling cigarettes at a price in violation of the provisions of the Unfair Cigarette Sales Act, Revised Code 1333.11, et seq., a written notice will be sent to such dealer by certified mail charging him with such violation and advising him that thirty days from the date of receipt of such notice an order will be issued by the Commissioner suspending or revoking his wholesale or retail cigarette dealer's license unless, within said thirty day period, a hearing is requested in accordance with the provisions of Revised Code 119.07.

If a hearing is requested, the Commissioner will set a date, time and place for same in accordance with the provisions of Revised Code 119.07, at which time the dealer may appear in person or be represented by his attorney or such other person as he may designate, to present his position, arguments, or contentions relative to said charge.

Effective: 7-16-64 as TX-21-02

Promulgated under: 5703.14