There Is a Newer Version of the Ohio Revised Code
2006 Ohio Revised Code - 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 [Repealed]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.
Disclaimer: These codes may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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