Tax Rules: Final: 5703-15
5703-15-6 Denial of discount in
stamp purchases
In addition to the power to revoke any cigarette dealer's
license the Department of Taxation may, by journal entry
certified to the Treasurer of State, after ten days' notice
to any licensed wholesale cigarette dealer, deny such dealer
the right to any discount in the further purchase of
cigarette tax stamps or impressions for such period of time
as the Department of Taxation may determine in each case,
under the following circumstances:
(A) Upon finding that any licensed wholesale cigarette dealer
has violated any provision of the Cigarette Tax law of Ohio
or any rule of the Department of Taxation with respect
thereto.
(B) Upon finding by the Department of Taxation that any
wholesale cigarette dealer is delinquent in payment of the
Cigarette Excise Tax and failure to pay such delinquency upon
the expiration of ten days after final date fixed by the
Department of Taxation for such payment or any extension of
such payment date granted by the Department.
(C) Upon failure to submit the wholesale cigarette dealer's
monthly report within ten days from notice of such failure.
Effective: 5-13-65 as TX-21-06
Promulgated under: 5703.14
Amplifies: 5743.04
Prior effective dates: 7-26-39