{"data":{"id":"us-oh/ohio-rev.-code-5749.04","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5749.04","heading":"Permit or registration required.","body":"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.\nThe 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.\nUpon receipt of such a request, that officer may revoke the permit or registration.\nExcept 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.","path":["Title 57 Taxation","Chapter 5749 Severance Tax"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5749.04","current_through":"2017-09-29 (House Bill 49 - 132nd General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:42Z","sha256":"e38a3d8091952f5055a2492ff04940e2bdb0bc5407ee51a7d933b8fcfb02d89a","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5749.03","next":"us-oh/ohio-rev.-code-5749.06"},"notice":"GroundRules: Original legal text. Not legal advice."}