There is a newer version of the Ohio Revised Code
2012 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5735 - MOTOR FUEL TAX
- Section 5735.01 - Motor fuel tax definitions.
- Section 5735.011 - Calculating cents per gallon rate.
- Section 5735.012 - Measuring gross gallons and net gallons.
- Section 5735.02 - Dealer's license - application - right to refuse license - fee.
- Section 5735.021 - Application for permissive motor fuel dealer's license.
- Section 5735.022 - Application for retail dealer's license.
- Section 5735.023 - Retail service station - prohibited acts.
- Section 5735.024 - Sale and distribution exceptions.
- Section 5735.025 - Prohibited acts generally.
- Section 5735.026 - Application for exporter type A or exporter type B license.
- Section 5735.027 - Application for terminal operator's license.
- Section 5735.03 - Dealer's surety bond - release - lien on property.
- Section 5735.04 - Revocation or cancellation of dealer's license - cancellation of bond.
- Section 5735.041 - Revocation of license of retail dealer.
- Section 5735.042 - Revocation of license of exporter.
- Section 5735.043 - Revocation or cancellation of license of terminal operator.
- Section 5735.044 - Revocation or cancellation of license of permissive motor fuel dealer.
- Section 5735.05 - [Effective Until 7/1/2013] Levy of motor fuel excise tax - exceptions.
- Section 5735.05 - [Effective 7/1/2013] Levy of motor fuel excise tax - exceptions.
- Section 5735.051 - Using revenues for waterways purposes.
- Section 5735.052 - Selling or distributing dyed diesel fuel.
- Section 5735.053 - Motor fuel tax administration fund.
- Section 5735.06 - Motor fuel dealer to file monthly report - contents of report.
- Section 5735.061 - Commissioner certifying rates to dealers.
- Section 5735.062 - Tax payments by electronic funds transfer.
- Section 5735.063 - Terminal operator to file monthly report - contents of report.
- Section 5735.064 - Exporter's report.
- Section 5735.07 - List of dealers that have filed report.
- Section 5735.08 - [Repealed].
- Section 5735.09 - Reports of persons transporting motor fuel.
- Section 5735.10 - Dealers to retain records - inspection by tax commissioner.
- Section 5735.101 - Prior permission for sale of untaxed fuel by non-dealer.
- Section 5735.102 - Seizure and sale of fuel and transporting vehicle when taxes not paid.
- Section 5735.103 - Padlocking pumps of retail service station.
- Section 5735.11 - Interest on late payment of tax or refund.
- Section 5735.12 - Liability for additional charge or assessment for noncompliance.
- Section 5735.121 - Jeopardy assessment.
- Section 5735.122 - Applying for refund of illegal or erroneous payment.
- Section 5735.123 - Assessment where tax not paid or liability accrued to dealer.
- Section 5735.124 - Selling or distributing dyed diesel fuel.
- Section 5735.13 - Refund of tax when motor fuel lost or destroyed.
- Section 5735.14 - Reimbursement when fuel not used for in-state operation of motor vehicle on highway or waters.
- Section 5735.141 - Refunds for shrinkage and evaporation.
- Section 5735.142 - Refunds for local transit system operation and school districts.
- Section 5735.143 - Applying refund in satisfaction of debt to state.
- Section 5735.145 - Calculating qualified fuel credit.
- Section 5735.146 - [Repealed].
- Section 5735.15 - Seller's statement required when purchaser claims right to refund.
- Section 5735.16 - Vendee's refund permit - revocation.
- Section 5735.17 - [Repealed].
- Section 5735.18 - Reimbursement for non-dealer sales for export outside state or to United States.
- Section 5735.19 - Records open to inspection by tax commissioner - investigations - forms.
- Section 5735.20 - Prohibited acts regarding refunds or engaging in business without license.
- Section 5735.21 - Shipping document requirements.
- Section 5735.22 - [Repealed].
- Section 5735.23 - [Effective Until 7/1/2013] Crediting of receipts into funds.
- Section 5735.23 - [Effective 7/1/2013] Crediting of receipts into funds.
- Section 5735.24 - [Repealed].
- Section 5735.25 - Levy of additional motor fuel tax.
- Section 5735.26 - Crediting of receipts from additional tax.
- Section 5735.27 - Distribution of amount credited to gasoline excise tax fund and highway operating fund.
- Section 5735.28 - Funds for maintaining state highways within municipal corporations.
- Section 5735.29 - Levy of additional tax.
- Section 5735.291 - Gasoline excise tax fund - highway operating fund.
- Section 5735.292 - Conditional tax rates effective 7-1-2005.
- Section 5735.30 - Levy of additional tax.
- Section 5735.31 - [Repealed].
- Section 5735.311 - Amended and Renumbered RC 5728.05.
- Section 5735.32 - [Repealed].
- Section 5735.33 - Delegation of investigation powers.
- Section 5735.34 - Sale or discontinuing business.
- Section 5735.35 - Personal liability for unpaid taxes.
- Section 5735.40 - No tax to be imposed on alternative fuels - exceptions.
- Section 5735.99 - Penalty.
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