Collections
Ohio Revised Code

Chapter 5736

Motor Fuel Supplier Tax

5736.01Definitions.5736.02Motor fuel supplier tax; distribution of revenue.5736.03Avoidance of tax by receipt of fuel outside of state.5736.04Tax return; remittance.5736.041Active licensee list.5736.05Failure to file return.5736.06Suppliers license.5736.07Revocation of license.5736.08Application for refund.5736.081Application of refund to debts to the state.5736.09Assessments for failure to file return.5736.10Effect of disposal of business; liability of purchaser.5736.11Action by attorney general.5736.12Recordkeeping.5736.13Funds for receiving, accounting, and distribution of tax revenue.5736.14Personal liability.5736.50Tax credits.5736.99Fraudulent claims; violations of chapter.