2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5735 | Motor Fuel Tax
Section 5735.063 | Terminal Operator to File Monthly Report - Contents of Report.
Effective: October 1, 1996
Latest Legislation: House Bill 305 - 121st General Assembly
(A) On or before the last day of each month, each terminal operator shall file with the tax commissioner a report for the preceding calendar month on forms prescribed by or in a form acceptable to the tax commissioner. The report shall include the following information:
(1) The physical inventory of all motor fuel on hand in each terminal in this state on the first and last day of the preceding calendar month;
(2) An itemized statement of the number of gallons of all motor fuel received during the preceding calendar month by such terminal operator into each terminal in this state;
(3) An itemized statement of the number of gallons of all motor fuel dispensed during the preceding calendar month by such terminal operator from each terminal in this state;
(4) Any other information the commissioner considers necessary.
(B) No person required by this section to file a report shall file a false or fraudulent report or supporting schedule.
