Ohio · statute · Ohio Rev. Code ch. 5735 · 55 active provisions
As used in this chapter:(A) "Motor vehicles" includes all vehicles, vessels, watercraft, engines, machines, or mechanical contrivances which are powered by internal combustion engines or motors.(B) "Motor fuel" means gasoline, diesel fuel, kerosene, compressed natural gas, or any other liquid motor fuel, including, but…
For the purposes of this chapter, amounts of liquid natural gas and compressed natural gas shall be measured in gallon equivalents as follows:(A) The diesel gallon equivalent standard for liquid natural gas shall be the equivalent of one gallon of motor fuel;(B) The diesel gallon equivalent standard for compressed natu…
(A) A motor fuel dealer shall not receive, use, sell, or distribute any motor fuel or engage in business within this state unless the motor fuel dealer holds an unrevoked license issued by the tax commissioner to engage in such business.(B) To procure a motor fuel dealer's license, every motor fuel dealer shall file wi…
(A) Each person who would qualify for a motor fuel dealer's license under any division in divisions (I)(1)(a) through (d) of section 5735.01 of the Revised Code if that person's business activity were conducted in this state, who makes a sale for export to this state to a person who is not a licensed motor fuel dealer,…
(A) A retail dealer shall not receive, use, sell, or distribute any motor fuel or engage in business within this state unless the retail dealer holds an unrevoked license, for each retail location, issued by the tax commissioner to engage in such business. To obtain a retail dealer's license, a person shall file with t…
(A) No person operating a retail service station shall store, sell, or attempt to sell or distribute any untaxed motor fuel, except K-1 kerosene, at a retail service station.(B) A licensed motor fuel dealer that operates a bulk storage plant and also maintains at the same location a retail pump that is connected to a b…
(A) No aviation fuel dealer shall purchase aviation fuel for resale in this state without first being licensed as an aviation fuel dealer by the tax commissioner to engage in such activities. (B) The failure to register with the commissioner as an aviation fuel dealer does not relieve a person from the requirement to f…
(A) No person shall recklessly import, sell, use, deliver, transport, distribute, or store motor fuel within this state upon which the taxes imposed by this chapter are owed but have not first been paid to or reported by the holder of an unrevoked motor fuel dealer's license, or for which liability for those taxes has…
(A) The tax commissioner, for the purposes of administering this chapter, shall issue an exporter license to a person that receives motor fuel in this state and exports that fuel out of this state and that demonstrates to the tax commissioner's satisfaction that the person is an exporter. (B) To obtain an exporter lice…
(A) No person shall act in the capacity of a terminal operator within this state unless the person holds an unrevoked license issued by the tax commissioner to engage as a terminal operator. A person desiring to be a terminal operator shall file with the commissioner an application sworn to under oath. The application…
Except as provided in division (C)(2) of section 5735.02 of the Revised Code, every motor fuel dealer shall file with the tax commissioner a surety bond of not less than five thousand dollars, but may be required by the tax commissioner to submit a surety bond equal to three months' average tax liability, on a form app…
If a motor fuel dealer files a false monthly report of the information required under section 5735.06 of the Revised Code, fails to file a monthly report as required by that section or section 5735.024 of the Revised Code, or fails to pay the full amount of the tax as required by the motor fuel laws of the state or as…
(A) The tax commissioner may revoke the license of a retail dealer in the following circumstances: (1) The retail dealer sells or attempts to sell any motor fuel upon which any motor fuel tax imposed by this chapter has not been paid; (2) The retail dealer attempts to evade any motor fuel tax imposed by this chapter; (…
(A) The tax commissioner may revoke an exporter's license in the following circumstances: (1) An exporter licensed under section 5735.026 of the Revised Code purchases, for export, motor fuel in this state exclusive of the motor fuel tax, and subsequently diverts or causes the motor fuel to be diverted to a destination…
If a terminal operator files a false monthly report of the information required under section 5735.063 of the Revised Code, or fails to file the monthly report required by section 5735.063 of the Revised Code, the tax commissioner may revoke the license of the terminal operator. The commissioner shall notify the termin…
If a permissive motor fuel dealer files a false monthly report of the information required under section 5735.06 of the Revised Code, fails to file the monthly report as required by section 5735.06 of the Revised Code, or fails to pay the full amount of the tax as required by this chapter or as may be agreed upon by th…
(A) There is hereby levied a motor fuel excise tax on each motor fuel dealer, measured by gross gallons, upon the receipt of motor fuel within this state.The tax is levied at the rates prescribed by divisions (E) and (F) of this section.The revenue derived from twenty-eight cents per gallon of such tax rates shall be d…
Out of revenue from the tax levied by section 5735.05 of the Revised Code, the treasurer of state shall place to the credit of the tax refund fund established by section 5703.052 of the Revised Code amounts equal to the refunds certified by the tax commissioner pursuant to sections 5735.13, 5735.14, and 5735.142 of the…
The general assembly finds as a fact that, of the revenue from the tax imposed by section 5735.05 of the Revised Code, one per cent is attributable to the operation of motor vehicles upon waters within the boundaries of this state. Of this amount, seven-eighths shall be credited to the waterways safety fund and shall b…
There is hereby created in the state treasury the motor fuel tax administration fund for the purpose of paying the expenses of the department of taxation incident to the administration of the motor fuel laws. After the treasurer of state credits the tax refund fund out of tax receipts as required by section 5735.051 of…
(A) On or before the last day of each month, each motor fuel dealer shall file with the tax commissioner a report for the preceding calendar month on a form prescribed by the commissioner for that purpose. The report shall include the following information: (1) An itemized statement of the number of gallons of all moto…
(A) If the tax commissioner so requires, the dealer shall remit each monthly tax payment electronically as prescribed by division (B) of this section. The commissioner shall notify each dealer required to remit taxes electronically of the dealer's obligation to do so. Failure by the commissioner to notify a dealer subj…
(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 ha…
(A) On or before the last day of each month, each exporter of motor fuel, licensed under section 5735.026 of the Revised Code, 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:(1)…
The tax commissioner shall publish on the department's web site a list of all motor fuel dealers, aviation fuel dealers, and retail dealers that have valid licenses or registrations issued under this chapter. The list shall contain the name, address, and federal identification number or other motor fuel tax account num…