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Ohio Revised Code

Chapter 5735

Motor Fuel Tax

5735.01Motor fuel tax definitions 5735.011Measurement of liquid natural gas 5735.02Dealer's license - application - right to refuse license - fee 5735.021Application for permissive motor fuel dealer's license 5735.022Application for retail dealer's license 5735.023Retail service station - prohibited acts 5735.024Sale and distribution exceptions 5735.025Prohibited acts generally 5735.026Application for exporter license 5735.027Application for terminal operator's license 5735.03Dealer's surety bond - release - lien on property 5735.04Revocation or cancellation of dealer's license - cancellation of bond 5735.041Revocation of license of retail dealer 5735.042Revocation of license of exporter 5735.043Revocation or cancellation of license of terminal operator 5735.044Revocation or cancellation of license of permissive motor fuel dealer 5735.05Levy of motor fuel excise tax - exceptions 5735.051Levy of motor fuel excise tax; dispostion of revenue 5735.052Credits to waterways safety fund and wildlife boater angler fund 5735.053Motor fuel tax administration fund 5735.06Motor fuel dealer to file monthly report - contents of report 5735.062Electronic remittance of tax payments 5735.063Terminal operator to file monthly report - contents of report 5735.064Exporter's report 5735.07List of dealers that have valid licenses or registrations 5735.09Registration of transporters; reports 5735.10Dealers to retain records - inspection by tax commissioner 5735.101Prior permission for sale of untaxed fuel by non-dealer 5735.102Seizure and sale of fuel and transporting vehicle when taxes not paid 5735.103Padlocking pumps of retail service station 5735.11Interest on late payment of tax or refund 5735.12Liability for additional charge or assessment for noncompliance 5735.121Jeopardy assessment 5735.122Applying for refund of illegal or erroneous payment 5735.123Assessment where tax not paid or liability accrued to dealer 5735.124Selling or distributing dyed diesel fuel 5735.13Refund of tax when motor fuel lost or destroyed 5735.14Reimbursement when fuel not used for in-state operation of motor vehicle on highway or waters 5735.141Refunds for shrinkage and evaporation 5735.142Refunds for local transit system operation and school districts 5735.143Applying refund in satisfaction of debt to state 5735.15Seller's statement required when purchaser claims right to refund 5735.18Reimbursement for non-dealer sales for export outside state or to United States 5735.19Records open to inspection by tax commissioner - investigations - forms 5735.20Prohibited acts regarding refunds or engaging in business without license 5735.21Shipping document requirements 5735.27Distribution of amount credited to gasoline excise tax fund and highway operating fund 5735.28Funds for maintaining state highways within municipal corporations 5735.33Delegation of investigation powers 5735.34Sale or discontinuing business 5735.35Personal liability for unpaid taxes 5735.40No tax to be imposed on alternative fuels - exceptions 5735.43Funding from motor fuel taxes; disclosure of use 5735.50Notice of federal and state motor fuel tax rates 5735.99Penalty