reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5735.13 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.13 | Refund of Tax When Motor Fuel Lost or Destroyed.

Effective: January 1, 2018|Latest Legislation:  House Bill 26 - 132nd General Assembly|A refund shall be made to any person for the motor fuel tax paid on any motor fuel that is lost or destroyed through leakage, fire, explosion, lightning, flood, tornado, windstorm, or any other cause, except theft, evaporation, shrinkage, and unaccounted-for losses. No refund shall be authorized or ordered under this section for any single loss of less than one hundred gallons, nor except upon notice to the tax commissioner within thirty days from the date of such loss or destruction or the discovery thereof, and upon filing with the tax commissioner within sixty days thereafter an application in the form of an affidavit sworn to by the claimant setting forth in full the circumstances of the loss, and upon presentation of supporting evidence satisfactory to the commissioner.On the filing of an application for refund under this section, the commissioner shall determine the amount of the refund to which the applicant is entitled. If the amount is not less than that claimed, the commissioner shall certify the amount to the director of budget and management and treasurer of state for payment from the tax refund fund created by section 5703.052 of the Revised Code. If the amount is less than that claimed, the commissioner shall proceed in accordance with section 5703.70 of the Revised Code.
Ohio Rev Code § 5735.141 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.141 | Refunds for Shrinkage and Evaporation.

Effective: September 17, 2014|Latest Legislation:  House Bill 492 - 130th General Assembly|Any retail dealer of motor fuel shall receive a refund for Ohio motor fuel taxes paid on fuel lost by a retail dealer through shrinkage and evaporation. This refund shall be one per cent of the Ohio motor fuel taxes paid on fuel purchased during any semiannual period ending the thirtieth day of June or the thirty-first day of December. In order to receive a refund, the retail dealer shall file with the tax commissioner, within one hundred twenty days after the thirtieth day of June and the thirty-first day of December of each year, an application for a refund stating the quantity of motor fuel that was purchased for resale by the applicant during the preceding semiannual period ending the thirtieth day of June or the thirty-first day of December and upon which the motor fuel tax has been paid. No person shall file a claim for the tax on fewer than one hundred gallons of motor fuel. The form and contents of the application shall be prescribed by the commissioner, and the application shall be signed in accordance with section 5703.25 of the Revised Code. On the filing of the application, the commissioner shall determine the amount of refund to which the applicant is entitled. If the amount is not less than that claimed, the commissioner shall certify the amount to the director of budget and management and treasurer of state for payment from the tax refund fund created by section 5703.052 of the Revised Code. If the amount is less than that claimed, the commissioner shall proceed in accordance with section 5703.70 of the Revised Code.No refund shall be authorized or ordered under this section for any single claim for the tax on fewer than one hundred gallons of motor fuel.The refund authorized by this section or section 5703.70 of the Revised Code shall be reduced by the cents per gallon amount of any qualified fuel credit received under section 5735.145 of the Revised Code, as determined by the commissioner, for each gallon of qualified fuel included in the total gallonage of motor fuel upon which the refund is computed.The right to receive any refund under this section or section 5703.70 of the Revised Code is not assignable. The payment of the refund shall not be made to any person other than the retail dealer originally entitled thereto, except that the refund may be paid to the executor, administrator, receiver, trustee in bankruptcy, or assignee in insolvency proceedings of such retailer.A motor fuel dealer shall be deemed to be a retail dealer when acting in a retail capacity.For the purpose of administering this section, the commissioner may provide a retail dealer with information related to a wholesale dealer, including the wholesale dealer's federal identification number or other motor fuel tax account number.
Ohio Rev Code § 5735.143 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.143 | Applying Refund in Satisfaction of Debt to State.

Effective: September 29, 1997|Latest Legislation:  House Bill 215 - 122nd General Assembly|If a person entitled to a refund under this chapter is indebted to the state for any tax or fee administered by the tax commissioner that is paid to the state or to the clerk of courts pursuant to section 4505.06 of the Revised Code, or any charge, penalty, or interest arising from such a tax or fee, the amount refundable may be applied in satisfaction of the debt. If the amount refundable is less than the amount of the debt, it may be applied in partial satisfaction of the debt. If the amount refundable is greater than the amount of the debt, the amount remaining after satisfaction of the debt shall be refunded. If the person has more than one such debt, any debt subject to section 5739.33 or division (G) of section 5747.07 of the Revised Code shall be satisfied first. This section applies only to debts that have become final.
Ohio Rev Code § 5735.15 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.15 | Seller's Statement Required When Purchaser Claims Right to Refund.

Effective: June 26, 2003|Latest Legislation:  House Bill 95 - 125th General Assembly|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 Code, the seller of such motor fuel shall provide to the person documentation that indicates that the liability to the state for the excise tax imposed under the motor fuel laws of this state on such motor fuel has been assumed by the seller, and that said excise tax has already been paid or will be paid by the seller when the same becomes payable. The documentation also shall set forth the name and address of the purchaser, the number of gallons of motor fuel sold, the price paid for or the price per gallon of the motor fuel sold, the proposed use for which such motor fuel is purchased, and such other information as the commissioner requires. When motor fuel is sold to a person who claims to be entitled to reimbursement under division (B) of section 5735.14 of the Revised Code, the documentation also shall state the number of gallons of water intentionally added to the motor fuel. The documentation shall be given to the purchaser, and a copy shall be retained by the seller.
Ohio Rev Code § 5735.18 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.18 | Reimbursement for Non-Dealer Sales for Export Outside State or to United States.

Effective: January 1, 2018|Latest Legislation:  House Bill 26 - 132nd General Assembly|Any person other than a motor fuel dealer who purchases motor fuel upon which the tax has been paid to this state and who sells the same outside this state for use outside this state or who uses the same on highways or waters outside this state and pays a tax on such use or sells the same to the United States government or any of its agencies may be reimbursed in the amount of such tax as provided in this chapter. All applications for refund of the tax paid on motor fuel sold for export from the state or sold to the United States government or any of its agencies shall be made in such form and shall set forth such information as the tax commissioner prescribes, and the applicant shall satisfy the commissioner that the motor fuel has been sold as stated and that the tax thereon has been paid. Applications for refund of the tax paid on motor fuel sold to the United States government or any of its agencies shall be supported by an affidavit of the claimant and by a tax exemption certificate executed by the vendee in such form as is prescribed by the commissioner. If the United States government or any of its agencies purchases motor fuel upon which the tax has been paid to this state, the United States government or agency may be reimbursed in the amount of such tax as provided in this chapter, provided that the seller of the motor fuel has not applied for a refund on behalf of the United States government or agency. Applications filed by the United States government or any of its agencies for refund of the tax paid on motor fuel purchases shall be supported by an invoice or similar fuel purchase document issued by the seller of the fuel.On the filing of an application under this section, the commissioner shall determine the amount of refund to which the applicant is entitled. If the amount is not less than that claimed, the commissioner shall certify and pay that amount in the same manner as provided in section 5735.14 of the Revised Code. If the amount is less than that claimed, the commissioner shall proceed in accordance with section 5703.70 of the Revised Code.The person shall file with the tax commissioner an application for refund within one year from the date of sale or purchase.
Ohio Rev Code § 5735.19 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.19 | Records Open to Inspection by Tax Commissioner - Investigations - Forms.

Effective: January 1, 2018|Latest Legislation:  House Bill 26 - 132nd General Assembly|(A) The tax commissioner may examine, during the usual business hours of the day, the records, books, invoices, storage tanks, and any other equipment of any motor fuel dealer, retail dealer, exporter, terminal operator, purchaser, aviation fuel dealer, or transporter pertaining to motor fuel received, sold, shipped, or delivered, to determine whether the taxes imposed by this chapter have been paid and to verify the truth and accuracy of any statement, report, or return.(B) The tax commissioner may, in the enforcement of the motor fuel laws of this state, hold hearings, take the testimony of any person, issue subpoenas and compel the attendance of witnesses, and conduct such investigations as the commissioner deems necessary. Such information or evidence is not privileged when used by the state or any officer thereof in any proceeding for the collection of the tax, or any prosecution for violation of the motor fuel laws.(C) The commissioner may prescribe all forms upon which reports shall be made to the commissioner, forms for claims for refund presented to the commissioner, or forms of records to be used by motor fuel dealers.(D)(1) As used in this division, "designated inspection site" means any state highway inspection station, weigh station, mobile station, or other similar location designated by the tax commissioner to be used as a fuel inspection site.(2) An employee of the department of taxation that is so authorized by the tax commissioner may physically inspect, examine, or otherwise search any tank, reservoir, or other container that can or may be used for the production, storage, or transportation of fuel, fuel dyes, or fuel markers, and books and records, if any, that are maintained at the place of inspection and are kept to determine tax liability under this chapter. Inspections may be performed at any place at which motor fuel is or may be produced or stored, or at any designated inspection site.(3) An employee of the department of taxation who is a duly authorized enforcement agent may detain any motor vehicle, train, barge, ship, or vessel for the purpose of inspecting its fuel tanks and storage tanks. Detainment shall be on the premises under inspection or at a designated inspection site. Detainment may continue for a reasonable period of time as is necessary to determine the amount and composition of the fuel.(4) Any employee described in division (D)(2) or (3) of this section who has been properly trained may take and remove samples of fuel in quantities as are reasonably necessary to determine the composition of the fuel.(5) No person shall refuse to allow an inspection under division (D) of this section. Any person who refuses to allow an inspection shall be subject to revocation or cancellation of any license or permit issued under Chapter 5728. or 5735. of the Revised Code.
Ohio Rev Code § 5735.20 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.20 | Prohibited Acts Regarding Refunds or Engaging in Business Without License.

Effective: January 1, 2018|Latest Legislation:  House Bill 26 - 132nd General Assembly|(A) No person shall do any of the following:(1) Knowingly collect or attempt to collect or cause to be repaid to the taxpayer or to any other person, either directly or indirectly, any refund of such tax without being entitled to the same;(2) Engage in business in the state as a motor fuel dealer without holding an unrevoked license to engage in such business;(3) Engage in business in the state as a retail dealer without holding an unrevoked license to engage in such business;(4) Engage in business in the state as a permissive motor fuel dealer without holding an unrevoked license to engage in such business;(5) Engage in business in the state as an exporter without holding an unrevoked license to engage in such business;(6) Engage in business as a terminal operator without holding an unrevoked license to engage in such business;(7) Engage in business as an aviation fuel dealer without holding an unrevoked license to engage in such business.(B) Each day, or part thereof, during which any person engages in business as a motor fuel dealer, retail dealer, permissive motor fuel dealer, exporter, terminal operator, or aviation fuel dealer without being the holder of an unrevoked license constitutes a separate offense.
Ohio Rev Code § 5735.28 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.28 | Funds for Maintaining State Highways Within Municipal Corporations.

Effective: January 1, 2018|Latest Legislation:  House Bill 26 - 132nd General Assembly|Wherever a municipal corporation is on the line of the state highway system as designated by the director of transportation as an extension or continuance of the state highway system, seven and one-half per cent of the amount paid to any municipal corporation pursuant to sections 4501.04 and 5735.27 of the Revised Code shall be used by it only to construct, reconstruct, repave, widen, maintain, and repair such highways, to purchase, erect, and maintain traffic lights and signals, and to erect and maintain street and traffic signs and markers on such highways, or to pay principal, interest, and charges on bonds and other obligations issued pursuant to Chapter 133. of the Revised Code or incurred pursuant to section 5531.09 of the Revised Code for such purposes.
Ohio Rev Code § 5735.33 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.33 | Delegation of Investigation Powers.

Effective: December 2, 1996|Latest Legislation:  House Bill 670 - 121st General Assembly|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 the commissioner to any employee of the department of taxation who has been certified by the Ohio peace officer training commission and who is engaged in the enforcement of this chapter. Upon such a delegation in accordance with that section, the provisions of that section relative to the powers and authority of the employee and the suspension or revocation of the delegation apply. No employee of the department shall divulge any information acquired as a result of any investigation pursuant to this chapter, except as may be required by the commissioner or a court.The department shall cooperate with the attorney general, local law enforcement officials, and the appropriate agencies of the federal government and other states in the investigation and prosecution of violations of this chapter.
Ohio Rev Code § 5735.34 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.34 | Sale or Discontinuing Business.

Effective: September 29, 2013|Latest Legislation:  House Bill 59 - 130th General Assembly|(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 penalties imposed under this chapter that arose prior to the date of sale or discontinuation become due and payable immediately. Within fifteen days after the date of the sale or discontinuation of the business, the motor fuel dealer shall make a final return and provide written notification to the tax commissioner of the sale or discontinuation and the name and contact information of the purchaser, if applicable. The purchaser of the business shall withhold a sufficient amount of the purchase money to cover the amount of such taxes, interest, and penalties due and unpaid until the seller produces a receipt from the tax commissioner showing that the taxes, interest, and penalties have been paid, or until the seller produces a certificate indicating that no taxes, interest, and penalties are due. (B) If the purchaser of the business fails to withhold the purchase money required to be withheld under this section, the purchaser of the business is personally liable for the payment of the taxes, interest, and penalties accrued and unpaid during the operation of the business by the seller, but only to the extent of the consideration offered for the entire business.(C) For purposes of this section, "entire business" means substantially all of the seller's assets determined without regard to any then existing mortgages, liens, security interests or other encumbrances attaching to those assets. A person is considered to have sold the entire business only if the person ceases to qualify as a motor fuel dealer and has relinquished or the tax commissioner has canceled the person's motor fuel dealer's license.
Ohio Rev Code § 5735.35 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.35 | Personal Liability for Unpaid Taxes.

Effective: September 6, 2012|Latest Legislation:  House Bill 508 - 129th General Assembly|(A)(1) If any person, regardless of organizational form, required to file reports and to remit taxes imposed under this chapter fails for any reason to file such reports or pay such taxes, any employees of the person having control or supervision of, or charged with the responsibility of, filing reports and making payments, or any officers or trustees of the person responsible for the execution of the person's fiscal responsibilities, are personally liable for the failure. (2) The dissolution, termination, or bankruptcy of a person shall not discharge a responsible officer's, shareholder's, member's, manager's, employee's, or trustee's liability for failure of the person to file reports or remit taxes. The sum due for the liability may be collected by assessment in the manner provided in sections 5735.12 and 5735.121 of the Revised Code.(B) If more than one individual is personally liable under this section for the unpaid tax of a person, then the liability of all such individuals shall be joint and several.
Ohio Rev Code § 5735.40 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.40 | No Tax to Be Imposed on Alternative Fuels - Exceptions.

Effective: October 12, 2006|Latest Legislation:  House Bill 245 - 126th General Assembly|(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" means a county, township, municipal corporation, school district, or other body corporate and politic responsible for governmental activities in a geographic area smaller than that of the state.(B) Except as provided in division (B)(6) of section 5739.02 of the Revised Code when levying the tax imposed by that section in conjunction with sections 5739.021, 5739.023, 5739.026, 5741.021, 5741.022, and 5741.023 of the Revised Code, or as provided in section 5739.101 of the Revised Code, no political subdivision shall levy or collect any excise, license, privilege, or occupational tax on alternative fuel or on the buying, selling, handling, or consuming of alternative fuel.
Ohio Rev Code § 5735.43 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.43 | Funding From Motor Fuel Taxes; Disclosure of Use.

Effective: July 3, 2019|Latest Legislation:  House Bill 62 - 133rd General Assembly|Any agency or entity, including a local government entity, that receives funding derived from the motor fuel tax levied under Chapter 5735. of the Revised Code, and either expends the funds on a project that takes more than seven business days to complete, or expends $500,000 or more of the funds, shall include on that agency or entity's web site annual status updates on how the funds are being used. Such information may include how much money is spent, when the money is spent, on what projects the money is spent, and similar information demonstrating to the public the use of funds received.
Ohio Rev Code § 5735.99 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.99 | Penalty.

Effective: January 1, 2018|Latest Legislation:  House Bill 26 - 132nd General Assembly|(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 division (A)(2) of section 5735.20 of the Revised Code is guilty of a misdemeanor of the first degree.(B) Whoever violates division (C) of section 5735.06 of the Revised Code is guilty of a felony of the fourth degree.(C) Whoever violates section 5735.025 or division (A)(1) of section 5735.20 of the Revised Code is guilty of a misdemeanor of the first degree, if the tax owed or the fraudulent refund received is not greater than five hundred dollars. If the tax owed or the fraudulent refund received is greater than five hundred dollars but not greater than ten thousand dollars, the offender is guilty of a felony of the fourth degree; for each subsequent offense when the tax owed or the fraudulent refund received is greater than five hundred dollars but not greater than ten thousand dollars, the offender is guilty of a felony of the third degree. If the tax owed or the fraudulent refund received is greater than ten thousand dollars, the offender is guilty of a felony of the second degree.(D) Whoever violates a provision of this chapter for which a penalty is not otherwise prescribed under this section is guilty of a misdemeanor of the fourth degree.(E) Whoever violates division (D)(5) of section 5735.19 of the Revised Code is guilty of a misdemeanor of the first degree.