Ohio Revised Code Chapter 5735 - Motor Fuel Tax

• Section 5735.01 - Motor Fuel Tax Definitions.
  As used in this chapter: (A) "Motor vehicles" includes all vehicles, vessels, watercraft, engines, machines, or mechanical contrivances which are powered by internal combustion...
• Section 5735.011 - Calculating Cents Per Gallon Rate.
  By the tenth day of June 1993, the tax commissioner shall do all of the following and certify the results to the treasurer of...
• Section 5735.012 - Measuring Gross Gallons And Net Gallons.
  With respect to liquid motor fuel other than liquid natural gas, amounts of motor fuel reported under this chapter shall be measured in gross...
• Section 5735.013 - Diesel Gallon Equivalent Standard.
  For the purposes of this chapter, if the national conference on weights and measures has adopted a diesel gallon equivalent standard for liquid natural...
• Section 5735.02 - Dealer's License - Application - Right To Refuse License - Fee.
  (A) A motor fuel dealer shall not receive, use, sell, or distribute any motor fuel or engage in business within this state unless the...
• Section 5735.021 - Application For Permissive Motor Fuel Dealer's License.
  (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...
• Section 5735.022 - Application For Retail Dealer's License.
  (A) A retail dealer shall not receive, use, sell, or distribute any motor fuel or engage in business within this state unless the retail...
• Section 5735.023 - Retail Service Station - Prohibited Acts.
  (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,...
• Section 5735.024 - Sale And Distribution Exceptions.
  (A) The motor fuel taxes imposed under this chapter do not apply to the sale or distribution of motor fuel by a licensed motor...
• Section 5735.025 - Prohibited Acts Generally.
  (A) No person shall recklessly import, sell, use, deliver, transport, distribute, or store motor fuel within this state upon which the taxes imposed by...
• Section 5735.026 - Application For Exporter License.
  (A) The tax commissioner, for the purposes of administering this chapter, shall issue an exporter license to a person that receives motor fuel in...
• Section 5735.027 - Application For Terminal Operator's License.
  (A) No person shall act in the capacity of a terminal operator within this state unless the person holds an unrevoked license issued by...
• Section 5735.03 - Dealer's Surety Bond - Release - Lien On Property.
  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...
• Section 5735.04 - Revocation Or Cancellation Of Dealer's License - Cancellation Of Bond.
  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...
• Section 5735.041 - Revocation Of License Of Retail Dealer.
  (A) The tax commissioner may revoke the license of a retail dealer in the following circumstances: (1) The retail dealer sells or attempts to...
• Section 5735.042 - Revocation Of License Of Exporter.
  (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...
• Section 5735.043 - Revocation Or Cancellation Of License Of Terminal Operator.
  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...
• Section 5735.044 - Revocation Or Cancellation Of License Of Permissive Motor Fuel Dealer.
  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...
• Section 5735.05 - Levy Of Motor Fuel Excise Tax - Exceptions.
  (A) To provide revenue for maintaining the state highway system; to widen existing surfaces on such highways; to resurface such highways; to pay that...
• Section 5735.051 - Using Revenues For Waterways Purposes.
  The general assembly finds as a fact that, of the revenues that occur from excises imposed by sections 5735.05, 5735.25, 5735.29, and 5735.30 of...
• Section 5735.052 - Selling Or Distributing Dyed Diesel Fuel.
  (A) If any person sells or distributes any dyed diesel fuel without the notice required under division (A)(1) of section 5735.05 of the Revised...
• Section 5735.053 - Motor Fuel Tax Administration Fund.
  There is hereby created in the state treasury the motor fuel tax administration fund for the purpose of paying the expenses of the department...
• Section 5735.06 - Motor Fuel Dealer To File Monthly Report - Contents Of Report.
  (A) On or before the last day of each month, each motor fuel dealer shall file with the tax commissioner a report for the...
• Section 5735.061 - Commissioner Certifying Rates To Dealers.
  (A) By the fifteenth day of June of 1988, 1989, 1990, 1991, 1992, and 1993, the tax commissioner shall certify to each dealer the...
• Section 5735.062 - Electronic Remittance Of Tax Payments.
  (A) If the tax commissioner so requires, the dealer shall remit each monthly tax payment electronically as prescribed by division (B) of this section....
• Section 5735.063 - Terminal Operator To File Monthly Report - Contents Of Report.
  (A) On or before the last day of each month, each terminal operator shall file with the tax commissioner a report for the preceding...
• Section 5735.064 - Exporter's Report.
  (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...
• Section 5735.07 - List Of Dealers That Have Filed Report.
  Each month the tax commissioner shall make a list of all motor fuel dealers that have filed a report pursuant to section 5735.06 of...
• Section 5735.08 - [Repealed].
  Effective Date: 10-01-1996
• Section 5735.09 - Registration Of Transporters; Reports.
  (A) Every transporter shall register with the tax commissioner on a form prescribed by the commissioner. Each transporter shall report all deliveries of motor...
• Section 5735.10 - Dealers To Retain Records - Inspection By Tax Commissioner.
  (A) Each motor fuel dealer and each retail dealer shall maintain complete and accurate records of purchases and sales of motor fuel and shall...
• Section 5735.101 - Prior Permission For Sale Of Untaxed Fuel By Non-dealer.
  No person, other than a motor fuel dealer, shall sell or dispose of any untaxed motor fuel without the prior written permission of the...
• Section 5735.102 - Seizure And Sale Of Fuel And Transporting Vehicle When Taxes Not Paid.
  Whenever the tax commissioner discovers any motor fuel subject to the taxes levied under Chapter 5735. of the Revised Code and upon which the...
• Section 5735.103 - Padlocking Pumps Of Retail Service Station.
  Whenever the tax commissioner discovers any motor fuel at a retail service station subject to the taxes levied under this chapter and upon which...
• Section 5735.11 - Interest On Late Payment Of Tax Or Refund.
  (A) If the tax or any portion of the tax imposed by this chapter, whether determined by the tax commissioner or the motor fuel...
• Section 5735.12 - Liability For Additional Charge Or Assessment For Noncompliance.
  (A) Any person required by this chapter to file reports or pay the tax levied by this chapter who fails to do so within...
• Section 5735.121 - Jeopardy Assessment.
  (A) If the tax commissioner finds that any person liable for tax under this chapter is about to depart from the state, remove property...
• Section 5735.122 - Applying For Refund Of Illegal Or Erroneous Payment.
  The tax commissioner shall refund to dealers or to any person assessed motor fuel tax the amount of taxes paid illegally or erroneously or...
• Section 5735.123 - Assessment Where Tax Not Paid Or Liability Accrued To Dealer.
  If any person imports, sells, uses, delivers, or stores, within this state, motor fuel upon which the tax imposed by this chapter has not...
• Section 5735.124 - Selling Or Distributing Dyed Diesel Fuel.
  (A) (1) Any person that sells or distributes dyed diesel fuel when that person knows or has reason to know that the dyed diesel...
• Section 5735.13 - Refund Of Tax When Motor Fuel Lost Or Destroyed.
  A refund shall be made to any person for the motor fuel tax paid on any motor fuel that is lost or destroyed through...
• Section 5735.14 - Reimbursement When Fuel Not Used For In-state Operation Of Motor Vehicle On Highway Or Waters.
  (A) Any person who uses any motor fuel, on which the tax imposed by this chapter has been paid, for the purpose of operating...
• Section 5735.141 - Refunds For Shrinkage And Evaporation.
  Any retail dealer of motor fuel shall receive a refund for Ohio motor fuel taxes paid on fuel lost by a retail dealer through...
• Section 5735.142 - Refunds For Local Transit System Operation And School Districts.
  (A) (1) Any person who uses any motor fuel, on which the tax imposed by sections 5735.05, 5735.25, and 5735.29 of the Revised Code...
• Section 5735.143 - Applying Refund In Satisfaction Of Debt To State.
  If a person entitled to a refund under this chapter is indebted to the state for any tax or fee administered by the tax...
• Section 5735.145 - Calculating Qualified Fuel Credit.
  (A) As used in this section and sections 5735.13, 5735.14, 5735.141, and 5735.142 of the Revised Code: (1) "Qualified fuel" means ethanol that is...
• Section 5735.146 - [Repealed].
  Effective Date: 06-30-1997
• Section 5735.15 - Seller's Statement Required When Purchaser Claims Right To Refund.
  When motor fuel is sold to a person who claims to be entitled to a refund under section 5735.14 or 5735.142 of the Revised...
• Section 5735.16 - [Repealed].
  Repealed by 130th General Assembly File No. TBD, HB 492, §2, eff. 9/17/2014. Effective Date: 10-01-1996
• Section 5735.17 - [Repealed].
  Effective Date: 09-29-2000
• Section 5735.18 - Reimbursement For Non-dealer Sales For Export Outside State Or To United States.
  Any person other than a motor fuel dealer who purchases motor fuel upon which the tax has been paid to this state and who...
• Section 5735.19 - Records Open To Inspection By Tax Commissioner - Investigations - Forms.
  (A) The tax commissioner may examine, during the usual business hours of the day, the records, books, invoices, storage tanks, and any other equipment...
• Section 5735.20 - Prohibited Acts Regarding Refunds Or Engaging In Business Without License.
  (A) No person shall do any of the following: (1) Knowingly collect or attempt to collect or cause to be repaid to the taxpayer...
• Section 5735.21 - Shipping Document Requirements.
  (A) No person shall transport motor fuel in a bulk lot vehicle from or to a destination in this state unless the person possesses...
• Section 5735.22 - [Repealed].
  Effective Date: 07-02-1981
• Section 5735.23 - Crediting Of Receipts Into Funds.
  (A) Out of receipts from the tax levied by section 5735.05 of the Revised Code, the treasurer of state shall place to the credit...
• Section 5735.24 - [Repealed].
  Effective Date: 12-13-1979
• Section 5735.25 - Levy Of Additional Motor Fuel Tax.
  To provide revenue for supplying the state's share of the cost of planning, constructing, widening, and reconstructing the state highways; for supplying the state's...
• Section 5735.26 - Crediting Of Receipts From Additional Tax.
  The treasurer of state shall place to the credit of the tax refund fund created by section 5703.052 of the Revised Code, out of...
• Section 5735.27 - Distribution Of Amount Credited To Gasoline Excise Tax Fund And Highway Operating Fund.
  (A) There is hereby created in the state treasury the gasoline excise tax fund, which shall be distributed in the following manner: (1) The...
• Section 5735.28 - Funds For Maintaining State Highways Within Municipal Corporations.
  Wherever a municipal corporation is on the line of the state highway system as designated by the director of transportation as an extension or...
• Section 5735.29 - Levy Of Additional Tax.
  To provide revenue for supplying the state's share of the cost of constructing, widening, maintaining, and reconstructing the state highways; to maintain and repair...
• Section 5735.291 - Gasoline Excise Tax Fund - Highway Operating Fund.
  (A) The treasurer of state shall place to the credit of the tax refund fund created by section 5703.052 of the Revised Code, out...
• Section 5735.292 - Conditional Tax Rates Effective 7-1-2005.
  The rate of tax imposed under section 5735.29 of the Revised Code on and after July 1, 2005, shall be six cents per gallon,...
• Section 5735.30 - Levy Of Additional Tax.
  (A) For the purpose of providing funds to pay the state's share of the cost of constructing and reconstructing highways and eliminating railway grade...
• Section 5735.31 - [Repealed].
  Effective Date: 09-06-2002
• Section 5735.311 - Amended And Renumbered Rc 5728.05.
  Effective Date: 09-06-2002
• Section 5735.32 - [Repealed].
  Effective Date: 09-29-2000
• Section 5735.33 - Delegation Of Investigation Powers.
  For purposes of enforcing this chapter, the tax commissioner, in accordance with section 5743.45 of the Revised Code, may delegate any investigation powers of...
• Section 5735.34 - Sale Or Discontinuing Business.
  (A) If any motor fuel dealer sells that motor fuel dealer's entire business or discontinues operating that business, the taxes and any interest and...
• Section 5735.35 - Personal Liability For Unpaid Taxes.
  (A) (1) If any person, regardless of organizational form, required to file reports and to remit taxes imposed under this chapter fails for any...
• Section 5735.40 - No Tax To Be Imposed On Alternative Fuels - Exceptions.
  (A) As used in this section: (1) "Alternative fuel" has the same meaning as in section 125.831 of the Revised Code. (2) "Political subdivision"...
• Section 5735.99 - Penalty.
  (A) Whoever violates division (F) of section 5735.02, division (D) of section 5735.021, division (B) of section 5735.063, division (B) of section 5735.064, or...

Last modified: October 10, 2016