reglab/statecodes huggingface dataset:
2023 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 3, 2023
Latest Legislation:
House Bill 33 - 135th 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 in the manner provided in section 5703.37 of the Revised Code.
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.
Last updated July 31, 2023 at 4:34 PM
2023 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.
2023 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.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5735 | Motor Fuel Tax › Section 5735.062 | Electronic Remittance of Tax Payments.

Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th 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 through the Ohio business gateway, as defined in section 718.01 of the Revised Code, or in another manner as prescribed by the commissioner. 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.
Last updated September 6, 2023 at 3:29 PM
2023 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.
2023 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.
2023 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
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5735 | Motor Fuel Tax › Section 5735.11 | Interest on Late Payment of Tax or Refund.

Effective:
April 3, 2023
Latest Legislation:
House Bill 66 - 134th 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 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.
Last updated March 9, 2023 at 1:58 PM
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5735 | Motor Fuel Tax › Section 5735.122 | Applying for Refund of Illegal or Erroneous Payment.

Effective:
April 3, 2023
Latest Legislation:
House Bill 66 - 134th General Assembly
The tax commissioner shall refund to dealers or to any person assessed motor fuel tax amounts 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.
Last updated March 9, 2023 at 1:59 PM
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5736 | Motor Fuel Supplier Tax › Section 5736.02 | Motor Fuel Supplier Tax; Distribution of Revenue.

Effective:
September 29, 2015
Latest Legislation:
House Bill 64 - 131st General Assembly
(A) Beginning with the tax period that commences July 1, 2014, and continuing for every tax period thereafter, there is hereby levied an excise tax on each supplier measured by the supplier's calculated gross receipts derived from the first sale of motor fuel within this state. The tax due shall be computed by multiplying sixty-five one-hundredths of one per cent by the supplier's calculated gross receipts.
All revenue from the tax shall be distributed as follows:
(1) All revenue from the tax as measured by calculated gross receipts derived from the sale of motor fuel used for propelling vehicles on public highways and waterways shall be used for the purposes of maintaining the state highway system, funding the enforcement of traffic laws, and covering the costs of hospitalization of indigent persons injured in motor vehicle accidents on the public highways.
(2) All revenue not distributed as required by division (A)(1) of this section shall be used for the purpose of funding the needs of this state and its local governments.
(B) The tax imposed by this section is in addition to any other taxes or fees imposed under the Revised Code.
(C) The tax commissioner shall determine and publish, on the web site of the department of taxation, the statewide average wholesale prices of a gallon of unleaded regular gasoline, of a gallon of propane, and of a gallon of diesel fuel for each calendar quarter. The commissioner's determination is presumed to be correct unless clearly erroneous. The figure shall be published at least fifteen days before the beginning of the calendar quarter. The commissioner shall base the average price on pricing information available from the United States energy information administration or, if such information is not available from that agency, from another publicly available source selected by the commissioner. The commissioner shall first make reasonable efforts to obtain data specific to this state before using national data to determine the average wholesale price. The price shall not include any federal or state excise taxes on the gasoline or diesel fuel, or the tax imposed by this chapter. The price shall be rounded up to the nearest one-tenth of one cent.
(D) Nothing in this chapter prohibits a person from separately or proportionately billing or invoicing the tax imposed by this section to a purchaser of motor fuel.
(E) The tax imposed by this section applies only to suppliers having a substantial nexus with this state, as that term is defined in section 5751.01 of the Revised Code. A supplier that does not have substantial nexus with the state may voluntarily obtain a license from the commissioner under section 5736.06 of the Revised Code. A supplier that voluntarily obtains a license from the commissioner is entitled to the same benefits and is subject to the same duties and requirements as are suppliers required to be licensed with the commissioner.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5736 | Motor Fuel Supplier Tax › Section 5736.03 | Avoidance of Tax by Receipt of Fuel Outside of State.

Effective:
September 17, 2014
Latest Legislation:
House Bill 492 - 130th General Assembly
(A) No person shall avoid the tax imposed by this chapter by receiving motor fuel outside of this state and transferring the motor fuel into this state within one year. Any such person shall be considered to have received the fuel in this state and shall include, in the calculation of calculated gross receipts, the number of gallons of motor fuel the person transfers into this state within one year after the person receives the property outside of this state.
(B) Any person that knowingly receives motor fuel from a supplier that is not licensed as required by section 5736.06 of the Revised Code shall include in the calculation of the person's calculated gross receipts the number of gallons of motor fuel the person received in this state or transported into this state from the unlicensed supplier.
(C) The tax commissioner may adopt rules necessary to administer this section.