reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5735.042 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.042 | Revocation of License of Exporter.

Effective: October 1, 1996|Latest Legislation:  House Bill 305 - 121st General Assembly|(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 in this state or any state other than the originally designated state;(2) The exporter is no longer the holder of a valid license to purchase motor fuel tax free in the specified destination state or states for which the license is issued.(B) The commissioner shall notify the exporter in writing of such revocation by certified mail sent to the last known address of the exporter appearing in the files of the commissioner.
Ohio Rev Code § 5735.043 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.043 | Revocation or Cancellation of License of Terminal Operator.

Effective: October 1, 1996|Latest Legislation:  House Bill 305 - 121st General Assembly|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 terminal operator in writing of such revocation by certified mail sent to the last known address of the terminal operator appearing on the files of the commissioner.The commissioner also may cancel the license of any terminal operator upon sixty days' notice mailed to the last known address of the terminal operator if the commissioner finds that the person to whom the license has been issued is no longer engaged as a terminal operator in this state, and has not been so engaged for at least six months prior to cancellation.
Ohio Rev Code § 5735.044 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.044 | Revocation or Cancellation of License of Permissive Motor Fuel Dealer.

Effective: October 1, 1996|Latest Legislation:  House Bill 305 - 121st General Assembly|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 the tax commissioner and the permissive motor fuel dealer, the commissioner may revoke the license of the permissive motor fuel dealer. The commissioner shall notify the permissive motor fuel dealer in writing of the revocation by certified mail sent to the last known address of the permissive motor fuel dealer appearing on the files of the commissioner.The commissioner may cancel any license issued to any permissive motor fuel dealer and the cancellation shall become effective at the time that the commissioner determines. No license shall be canceled upon the request of any permissive motor fuel dealer unless the permissive motor fuel dealer, prior to the date of cancellation, has paid to the state all motor fuel taxes payable or assumed by the dealer under the laws of the state, together with all penalties, fines, and interest accruing by reason of any failure of the permissive motor fuel dealer to make accurate reports of sales of motor fuel or to pay the taxes, penalties, and interest.If the license of any permissive motor fuel dealer is canceled by the commissioner under this section, and the permissive motor fuel dealer has paid to the state all motor fuel taxes due and payable by the permissive motor fuel dealer under the laws of this state or assumed by the permissive motor fuel dealer upon the sale of motor fuel, together with all penalties and interest accruing by reason of any failure on the part of the permissive motor fuel dealer to make accurate reports or to pay the tax, penalties, and interest, then the commissioner shall cancel and surrender the bond previously filed by the permissive motor fuel dealer.
Ohio Rev Code § 5735.052 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.052 | Credits to Waterways Safety Fund and Wildlife Boater Angler Fund.

Effective: January 1, 2018|Latest Legislation:  House Bill 26 - 132nd General Assembly|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 be used for the purposes of sections 1547.71 to 1547.77 of the Revised Code, and one-eighth shall be credited to the wildlife boater angler fund and shall be used for the purposes specified in section 1531.35 of the Revised Code.
Ohio Rev Code § 5735.053 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.053 | Motor Fuel Tax Administration Fund.

Effective: July 3, 2019|Latest Legislation:  House Bill 62 - 133rd General Assembly|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 the Revised Code, the treasurer of state shall transfer to the motor fuel tax administration fund each month an amount not to exceed one twenty-fourth of the approved appropriation assigned to the fund for the biennium.
Ohio Rev Code § 5735.062 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.062 | Electronic Remittance of Tax Payments.

Effective: September 17, 2014|Latest Legislation:  House Bill 492 - 130th General Assembly|(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 subject to this section to remit taxes electronically does not relieve the dealer of its obligation to remit taxes electronically.(B) Dealers required by division (A) of this section to remit payments electronically shall remit such payments to the treasurer of state in the manner prescribed by rules adopted by the treasurer under section 113.061 of the Revised Code or through the department of taxation's web site. Required payments shall be remitted on or before the dates specified under section 5735.06 of the Revised Code. The payment of taxes electronically does not affect a dealer's obligation to file the monthly return as required under section 5735.06 of the Revised Code.A dealer required by this section to remit taxes electronically may apply to the commissioner to be excused from that requirement. The commissioner may excuse the dealer from the electronic remittance requirement for good cause shown for the period of time requested by the dealer or for a portion of that period.(C) If a dealer required by this section to remit taxes electronically fails to do so, the commissioner may impose a penalty on the dealer not to exceed one of the following:(1) For the first return period the dealer fails to remit taxes electronically, the greater of twenty-five dollars or five per cent of the amount of the payment required to be remitted;(2) For the second or any subsequent return period the dealer fails to remit taxes electronically, the greater of fifty dollars or ten per cent of the amount of the payment required to be remitted.The penalty imposed under division (C) of this section is in addition to any other penalty imposed under this chapter and shall be considered as revenue arising from the taxes imposed under this chapter. A penalty may be collected by assessment in the manner prescribed by section 5735.12 of the Revised Code. The commissioner may abate all or a portion of a penalty.(D) The commissioner may adopt rules necessary to administer this section.
Ohio Rev Code § 5735.063 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.063 | Terminal Operator to File Monthly Report - Contents of Report.

Effective: October 1, 1996|Latest Legislation:  House Bill 305 - 121st General Assembly|(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 hand in each terminal in this state on the first and last day of the preceding calendar month;(2) An itemized statement of the number of gallons of all motor fuel received during the preceding calendar month by such terminal operator into each terminal in this state;(3) An itemized statement of the number of gallons of all motor fuel dispensed during the preceding calendar month by such terminal operator from each terminal in this state;(4) Any other information the commissioner considers necessary.(B) No person required by this section to file a report shall file a false or fraudulent report or supporting schedule.
Ohio Rev Code § 5735.064 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.064 | Exporter's Report.

Effective: October 1, 1996|Latest Legislation:  House Bill 305 - 121st General Assembly|(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) An itemized statement of the number of gallons of all motor fuel received during the preceding calendar month for export by the licensed exporter;(2) An itemized statement of the number of gallons of all motor fuel exported from the state;(3) Any other information the commissioner deems necessary.(B) No person required by this section to file a report shall file a false or fraudulent report or supporting schedule.(C) Any person who obtains untaxed motor fuel for export from this state, but later diverts or causes to be diverted motor fuel to a destination in this state, is deemed a motor fuel dealer as regards any unpaid motor fuel taxes levied thereon. Taxes levied against such person may be collected by assessment as provided in section 5735.12 or 5735.121 of the Revised Code.
Ohio Rev Code § 5735.07 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.07 | List of Dealers That Have Valid Licenses or Registrations.

Effective: January 1, 2018|Latest Legislation:  House Bill 49 - 132nd General Assembly|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 number of each such person and, for motor fuel dealers, the number of gallons of motor fuel upon which those dealers were required to pay the tax as reported on the report or as determined by investigation of the commissioner. Last updated November 30, 2021 at 11:55 AM
Ohio Rev Code § 5735.09 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.09 | Registration of Transporters; Reports.

Effective: September 17, 2014|Latest Legislation:  House Bill 492 - 130th General Assembly|(A) Every transporter shall register with the tax commissioner on a form prescribed by the commissioner. Each transporter shall report all deliveries of motor fuel made to points in this state to the commissioner on forms prescribed by the commissioner. Such reports shall cover monthly periods, shall be submitted within thirty days after the close of the month covered by the report, shall show the name and address of the person to whom the deliveries of motor fuel were actually made, the name and address of the person that assumes ownership of the motor fuel, the point of origin, the point of delivery, the date of delivery, and the number and initials of each car if shipped by rail, the quantity of each shipment and delivery in gallons, the date delivered, the name of the person to whom delivered, the point of shipment, the point of delivery, the name of the boat or barge if delivered by water, and if delivered by other means, the manner in which such delivery is made.(B) No person required by this section to file a report shall file a false or fraudulent report or supporting schedule.
Ohio Rev Code § 5735.10 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.10 | Dealers to Retain Records - Inspection by Tax Commissioner.

Effective: October 1, 1996|Latest Legislation:  House Bill 305 - 121st General Assembly|(A) Each motor fuel dealer and each retail dealer shall maintain complete and accurate records of purchases and sales of motor fuel and shall procure and retain all invoices, bills of lading, and other documents relating thereto, except that no retail dealer shall be required to issue or maintain invoices relating to that retail dealer's sales of motor fuel.(B) Every retail dealer shall take meter readings or totalizer readings and tank stick readings at a retail service station daily.(C) Every retail dealer shall maintain accurate records each time a retail pump meter or totalizer is serviced, repaired, or replaced. The repair and replacement records must indicate, at a minimum, the date of the repair or replacement, the meter or pump number, and all ascending and descending numbers.(D) Such records and documents shall be open during business hours to the inspection of the tax commissioner, and shall be preserved for a period of four years, unless the commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept for a longer period.No person shall refuse to provide such records and documents to the tax commissioner or any person employed by the commissioner for the purpose of inspecting such records and documents.(E) No person required by this section to maintain accurate records shall maintain or provide false or fraudulent records.
Ohio Rev Code § 5735.101 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.101 | Prior Permission for Sale of Untaxed Fuel by Non-Dealer.

Effective: October 1, 1996|Latest Legislation:  House Bill 305 - 121st General Assembly|No person, other than a motor fuel dealer, shall sell or dispose of any untaxed motor fuel without the prior written permission of the tax commissioner. Upon investigation, the commissioner shall determine whether any tax shall be imposed on the transaction. Full and complete documentation shall be submitted by the seller to the commissioner upon the commissioner's request.Failure to obtain prior approval from the commissioner regarding the sale or disposal may subject the person to all motor fuel taxes levied by this chapter.
Ohio Rev Code § 5735.102 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.102 | Seizure and Sale of Fuel and Transporting Vehicle When Taxes Not Paid.

Effective: October 1, 1996|Latest Legislation:  House Bill 305 - 121st General Assembly|Whenever the tax commissioner discovers any motor fuel subject to the taxes levied under Chapter 5735. of the Revised Code and upon which the taxes have not been paid, the commissioner may seize and take possession of the motor fuel. The motor fuel shall be forfeited to the state, and the commissioner, within a reasonable time thereafter, may sell the forfeited motor fuel. The commissioner shall collect the taxes due on the forfeited motor fuel from the proceeds of the sale. Proceeds of the sale shall be paid into the state treasury pursuant to this chapter. The seizure and sale shall not relieve any person from fine or imprisonment resulting from a violation of section 5735.022 or 5735.20 of the Revised Code. The sale shall be made in the county in which it is most convenient and economical.Any motor vehicle used to transport motor fuel seized pursuant to this section also is subject to seizure by the tax commissioner. The tax commissioner may dispose of the seized vehicle in the manner prescribed by this section for disposing of seized motor fuel.
Ohio Rev Code § 5735.103 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.103 | Padlocking Pumps of Retail Service Station.

Effective: October 1, 1996|Latest Legislation:  House Bill 305 - 121st General Assembly|Whenever the tax commissioner discovers any motor fuel at a retail service station subject to the taxes levied under this chapter and upon which the taxes have not been paid, the commissioner may padlock the pumps of the retail service station until the taxes are paid.
Ohio Rev Code § 5735.11 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.11 | Interest on Late Payment of Tax or Refund.

Effective: January 1, 2018|Latest Legislation:  House Bill 26 - 132nd General Assembly|(A) If the tax or any portion of the tax imposed by this chapter, whether determined by the tax commissioner or the motor fuel dealer, is not paid on or before the date prescribed in section 5735.06 of the Revised Code, interest shall be collected and paid in the same manner as the tax upon the unpaid amount, computed at the rate per annum prescribed by section 5703.47 of the Revised Code, from the date prescribed for payment of the tax to the date of payment or to the date an assessment is issued under section 5735.12 or 5735.121 of the Revised Code, whichever occurs first. Interest may be collected by assessment in the manner provided in section 5735.12 or 5735.121 of the Revised Code. All interest shall be paid in the same manner as the tax and shall be considered as revenue arising from the portion of the tax described in division (A) of section 5735.05 of the Revised Code.(B) Interest shall be allowed and paid upon any refund granted in respect to the payment of an illegal or erroneous assessment for any tax imposed under this chapter from the date of the overpayment. The interest shall be computed at the rate per annum prescribed by section 5703.47 of the Revised Code.
Ohio Rev Code § 5735.122 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.122 | Applying for Refund of Illegal or Erroneous Payment.

Effective: September 6, 2002|Latest Legislation:  Senate Bill 200 - 124th General Assembly|The tax commissioner shall refund to dealers or to any person assessed motor fuel tax the amount of taxes paid illegally or erroneously or paid on an illegal or erroneous assessment. Applications for refund shall be filed with the tax commissioner, on the form prescribed by the commissioner, within four years from the date of the illegal or erroneous payment. No person shall file a claim for the tax on fewer than one hundred gallons of motor fuel. 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, except that no refund shall be authorized or paid on a claim for the tax on fewer than one hundred gallons of motor fuel. If the amount is less than that claimed, the commissioner shall proceed in accordance with section 5703.70 of the Revised Code.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.
Ohio Rev Code § 5735.123 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.123 | Assessment Where Tax Not Paid or Liability Accrued to Dealer.

Effective: October 1, 1996|Latest Legislation:  House Bill 305 - 121st General Assembly|If any person imports, sells, uses, delivers, or stores, within this state, motor fuel upon which the tax imposed by this chapter has not first been paid or liability for the tax imposed by this chapter on the motor fuel has not accrued to the holder of an unrevoked motor fuel dealer's license, the commissioner may make an assessment against the person under section 5735.12 or 5735.121 of the Revised Code for the motor fuel taxes imposed by this chapter. The assessment may be based upon any information in the commissioner's possession.
Ohio Rev Code § 5735.124 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.124 | Selling or Distributing Dyed Diesel Fuel.

Effective: January 1, 2018|Latest Legislation:  House Bill 26 - 132nd General Assembly|(A)(1) Any person that sells or distributes dyed diesel fuel when that person knows or has reason to know that the dyed diesel fuel will be used in the operation of a motor vehicle on the public highways or upon waters within the boundaries of this state is subject to one or both of the following:(a) A penalty of one thousand dollars or ten dollars per gallon of dyed diesel fuel so sold or distributed, whichever is greater;(b) Revocation of any license or cancellation of any registration issued under this chapter.(2) Any person that consumes dyed diesel fuel in the operation of a motor vehicle on the public highways or waters within the boundaries of this state is subject to a penalty of one thousand dollars or ten dollars per gallon of the vehicle's fuel supply tank capacity, whichever is greater. Division (A)(2) of this section does not apply to consumption by persons permitted under regulations of the United States department of the treasury or of the Internal Revenue Service to consume dyed diesel fuel in operating a motor vehicle on the public highways or waters within the boundaries of this state.(B) Any penalty imposed under this section may be assessed under section 5735.12 or 5735.121 of the Revised Code.(C) If a prior penalty has been issued against a person under this section, the amount of the penalty shall be multiplied by the number of prior penalties imposed on such person under this section, and the resulting amount shall be the total penalty assessed.(D) The tax commissioner may reduce or remit a penalty assessed under this section.(E) In addition to the penalties prescribed by division (A) of this section, the commissioner may provide to the internal revenue service any information the commissioner obtains or creates in conjunction with this section.