Ohio Revised Code Chapter 5736 - Motor Fuel Supplier Tax

• Section 5736.01 - Definitions.
  As used in this chapter: (A) "Calendar quarter" and "person" have the same meanings as in section 5751.01 of the Revised Code. (B) "Distribution...
• Section 5736.02 - Motor Fuel Supplier Tax; Distribution Of Revenue.
  (A) Beginning with the tax period that commences July 1, 2014, and continuing for every tax period thereafter, there is hereby levied an excise...
• Section 5736.03 - Avoidance Of Tax By Receipt Of Fuel Outside Of State.
  (A) No person shall avoid the tax imposed by this chapter by receiving motor fuel outside of this state and transferring the motor fuel...
• Section 5736.04 - Tax Return; Remittance.
  (A) Not later than the tenth day of the second month after the end of each calendar quarter, every taxpayer shall file with the...
• Section 5736.041 - Active Licensee List.
  The tax commissioner shall prepare and maintain a list of suppliers holding a license issued under section 5736.06 of the Revised Code that has...
• Section 5736.05 - Failure To File Return.
  (A) Any taxpayer that fails to file a return or pay the full amount of the tax due within the period prescribed therefor under...
• Section 5736.06 - Suppliers License.
  (A) No person subject to the tax imposed by section 5736.02 of the Revised Code shall distribute, import, or cause the importation of motor...
• Section 5736.07 - Revocation Of License.
  (A) If a taxpayer files a false return, fails to file a return as required by section 5736.04 of the Revised Code, or fails...
• Section 5736.08 - Application For Refund.
  (A) An application for refund to the taxpayer of the amount of taxes imposed under this chapter that are overpaid, paid illegally or erroneously,...
• Section 5736.081 - Application Of Refund To Debts To The State.
  As used in this section, "debt to this state" means unpaid taxes due the state, unpaid workers' compensation premiums due under section 4123.35 of...
• Section 5736.09 - Assessments For Failure To File Return.
  (A) The tax commissioner may make an assessment, based on any information in the commissioner's possession, against any person that fails to file a...
• Section 5736.10 - Effect Of Disposal Of Business; Liability Of Purchaser.
  If any person liable for the tax imposed under this chapter sells the trade or business, disposes in any manner other than in the...
• Section 5736.11 - Action By Attorney General.
  If any person subject to this chapter fails to report or pay the tax as required under this chapter, or fails to pay any...
• Section 5736.12 - Recordkeeping.
  The tax commissioner may prescribe requirements for the keeping of records and other pertinent documents, the filing of copies of federal income tax returns...
• Section 5736.13 - Funds For Receiving, Accounting, And Distribution Of Tax Revenue.
  (A) For the purpose of receiving, accounting for, and distributing revenue received from the tax imposed by section 5736.02 of the Revised Code, the...
• Section 5736.14 - Personal Liability.
  (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 5736.50 - Tax Credits.
  (A) A taxpayer granted a credit by the tax credit authority under section 122.17 or former division (B)(2) or (3) of section 122.171 of...
• Section 5736.99 - Fraudulent Claims; Violations Of Chapter.
  (A) Any person that files a fraudulent refund claim under section 5736.08 of the Revised Code shall be fined the greater of not more...

Last modified: October 10, 2016