Ohio 5735. Motor Fuel Tax.
- 5735.01. Definitions.
- · · · [5735.01.1] 5735.011.Computation of cents per gallon rate.
- · · · [5735.01.2] 5735.012.Measurement in gross gallons and net gallons.
- 5735.02. Dealer's license; application; right to refuse license; fee.
- · · · [5735.02.1] 5735.021.Application for permissive motor fuel dealer's license.
- · · · [5735.02.2] 5735.022.Application for retail dealer's license.
- · · · [5735.02.3] 5735.023.Prohibitions as to retail service stations.
- · · · [5735.02.4] 5735.024.Exemptions; storage for both taxable and nontaxable uses in common tank; record keeping.
- · · · [5735.02.5] 5735.025.Prohibitions generally.
- · · · [5735.02.6] 5735.026.Application for exporter type A or type B license.
- · · · [5735.02.7] 5735.027.Application for terminal operator's license.
- 5735.03. Dealer's surety bond.
Revovation or Cancellation of License.
- 5735.04. Revocation or cancellation of dealer's license; cancellation of bond.
- · · · [5735.04.1] 5735.041.Revocation of retail dealer's license.
- · · · [5735.04.2] 5735.042.Revocation of exporter's license.
- · · · [5735.04.3] 5735.043.Revocation or cancellation of terminal operator's license.
- · · · [5735.04.4] 5735.044.Revocation or cancellation of permissive dealer's license.
- 5735.05. Levy of motor fuel excise tax; exceptions.
- · · · [5735.05.1] 5735.051.Use of revenues for waterways purposes.
- · · · [5735.05.2] 5735.052.Penalty concerning dyed diesel fuel.
- · · · [5735.05.3] 5735.053.Motor fuel tax administration fund.
- 5735.06. Dealer to file monthly report; computation and payment of tax.
- · · · [5735.06.1] 5735.061.Rate certified to dealers; annual inventory reports; payment of increase; refund of decrease.
- · · · [5735.06.2] 5735.062.Tax payments by electronic funds transfer.
- · · · [5735.06.3] 5735.063.Monthly terminal operator's report.
- · · · [5735.06.4] 5735.064.Monthly exporter's report; diverting untaxed fuel into state.
- 5735.07. List of dealers filing report.
- 5735.08. [Repealed]
- 5735.09. Reports of persons transporting motor fuel.
- 5735.10. Dealers to keep records and invoices; inspection.
- · · · [5735.10.1] 5735.101.Prior approval of sale of untaxed fuel by non-dealer.
- · · · [5735.10.2] 5735.102.Seizure and sale of fuel and transporting vehicle when taxes not paid.
- · · · [5735.10.3] 5735.103.Padlocking of service station pumps.
- 5735.11. Interest on late payment or refund.
- 5735.12. Additional charge or assessment for noncompliance; petition for reassessment; recovery of erroneous refund.
- · · · [5735.12.1] 5735.121.Jeopardy assessment.
- · · · [5735.12.2] 5735.122.Application for refund of illegal or erroneous payment.
- · · · [5735.12.3] 5735.123.Assessment where tax not paid or liability accrued to dealer.
- · · · [5735.12.4] 5735.124.Penalty for unlawful activity concerning dyed diesel fuel.
- 5735.13. Refund when fuel lost or destroyed.
- 5735.14. Refund when fuel not used for in-state operation of motor vehicle on highway or waters.
- · · · [5735.14.1] 5735.141.Refunds for shrinkage and evaporation.
- · · · [5735.14.2] 5735.142.Refunds for transit systems, school districts, educational service centers, and county boards of mental retardation and developmental disabilities.
- · · · [5735.14.3] 5735.143.Refund may be applied in satisfaction of debt due state.
- · · · [5735.14.5] 5735.145.Qualified fuel credit.
- · · · [5735.14.6] 5735.146.[Repealed]
- 5735.15. Seller's statement when purchaser claims right to refund.
- 5735.16. Vendee's refund permit.
- 5735.17. [Repealed]
- 5735.18. Refunds for non-dealer sales for export outside state or to United States.
- 5735.19. Examination of records by tax commissioner; investigations; forms.
- 5735.20. Prohibitions concerning refunds or engaging in business without license.
- 5735.21. Shipping document requirements for bulk lot vehicles; posting of notice of vehicle operator duties.
- 5735.22. [Repealed]
- 5735.23. Crediting of receipts; state and local government highway distribution fund.
- 5735.24. [Repealed]
- 5735.25. Levy of additional motor fuel tax.
- 5735.26. Crediting of receipts from additional tax.
- 5735.27. Distribution and use of gasoline excise tax fund and highway operating fund.
- 5735.28. Expenditures for state highways within municipal corporations.
- 5735.29. Levy of second additional tax.
- · · · [5735.29.1] 5735.291.Refunds; use of revenues; highway operating fund.
- · · · [5735.29.2] 5735.292.Conditional tax rates on and after 1-1-05.
- 5735.30. Levy of third additional tax.
- 5735.31. [Repealed]
- · · · [5735.31.1] 5735.311.Renumbered.
- 5735.32. [Repealed]
- 5735.33. Commissioner may delegate investigation powers; cooperation in prosecutions.
- 5735.34. Provisions where dealer sells entire business or discontinues operation.
- 5735.35. Personal liability for unpaid tax of corporation or business trust.
- 5735.40. Prohibited political subdivision taxes concerning alternative fuel.
- 5735.99. Penalties.