There Is a Newer Version of the Ohio Revised Code
  1. 2025 Ohio Rev. Code
  2. 2024 Ohio Rev. Code
  3. 2023 Ohio Rev. Code
  4. 2011 Ohio Rev. Code (here)
  5. View All Versions
View Our Newest Version Here

2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5735: MOTOR FUEL TAX
5735.012 Measuring gross gallons and net gallons.

Universal Citation:
OH Rev Code § 5735.012
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Amounts of motor fuel reported under this chapter shall be measured in gross gallons, except that amounts reported for terminal to terminal transactions shall be measured in net gallons and amounts reported for terminal to Ohio licensed dealer transactions shall be measured in both net gallons and gross gallons.

Effective Date: 09-29-2000

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.