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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.