| Motor Fuel Tax

  1. Law
  2. Ohio Revised Code
  3. | Taxation
  4. | Motor Fuel Tax

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Section
5735.01

| Motor Fuel Tax Definitions.

Section
5735.02

| Dealer's License - Application - Right to Refuse License - Fee.

Section
5735.03

| Dealer's Surety Bond - Release - Lien on Property.

Section
5735.04

| Revocation or Cancellation of Dealer's License - Cancellation of Bond.

Section
5735.05

| Levy of Motor Fuel Excise Tax - Exceptions.

Section
5735.06

| Motor Fuel Dealer to File Monthly Report - Contents of Report.

Section
5735.07

| List of Dealers That Have Valid Licenses or Registrations.

Section
5735.09

| Registration of Transporters; Reports.

Section
5735.011

| Measurement of Liquid Natural Gas.

Section
5735.021

| Application for Permissive Motor Fuel Dealer's License.

Section
5735.022

| Application for Retail Dealer's License.

Section
5735.023

| Retail Service Station - Prohibited Acts.

Section
5735.024

| Sale and Distribution Exceptions.

Section
5735.025

| Prohibited Acts Generally.

Section
5735.026

| Application for Exporter License.

Section
5735.027

| Application for Terminal Operator's License.

Section
5735.041

| Revocation of License of Retail Dealer.

Section
5735.042

| Revocation of License of Exporter.

Section
5735.043

| Revocation or Cancellation of License of Terminal Operator.

Section
5735.044

| Revocation or Cancellation of License of Permissive Motor Fuel Dealer.

Section
5735.051

| Levy of Motor Fuel Excise Tax; Dispostion of Revenue.

Section
5735.052

| Credits to Waterways Safety Fund and Wildlife Boater Angler Fund.

Section
5735.053

| Motor Fuel Tax Administration Fund.

Section
5735.062

| Electronic Remittance of Tax Payments.

Section
5735.063

| Terminal Operator to File Monthly Report - Contents of Report.

Section
5735.064

| Exporter's Report.

Section
5735.10

| Dealers to Retain Records - Inspection by Tax Commissioner.

Section
5735.11

| Interest on Late Payment of Tax or Refund.

Section
5735.12

| Liability for Additional Charge or Assessment for Noncompliance.

Section
5735.13

| Refund of Tax When Motor Fuel Lost or Destroyed.

Section
5735.14

| Reimbursement When Fuel Not Used for In-State Operation of Motor Vehicle on Highway or Waters.

Section
5735.15

| Seller's Statement Required When Purchaser Claims Right to Refund.

Section
5735.18

| Reimbursement for Non-Dealer Sales for Export Outside State or to United States.

Section
5735.19

| Records Open to Inspection by Tax Commissioner - Investigations - Forms.

Section
5735.20

| Prohibited Acts Regarding Refunds or Engaging in Business Without License.

Section
5735.21

| Shipping Document Requirements.

Section
5735.27

| Distribution of Amount Credited to Gasoline Excise Tax Fund and Highway Operating Fund.

Section
5735.28

| Funds for Maintaining State Highways Within Municipal Corporations.

Section
5735.33

| Delegation of Investigation Powers.

Section
5735.34

| Sale or Discontinuing Business.

Section
5735.35

| Personal Liability for Unpaid Taxes.

Section
5735.40

| No Tax to Be Imposed on Alternative Fuels - Exceptions.

Section
5735.43

| Funding From Motor Fuel Taxes; Disclosure of Use.

Section
5735.50

| Notice of Federal and State Motor Fuel Tax Rates.

Section
5735.99

| Penalty.

Section
5735.101

| Prior Permission for Sale of Untaxed Fuel by Non-Dealer.

Section
5735.102

| Seizure and Sale of Fuel and Transporting Vehicle When Taxes Not Paid.

Section
5735.103

| Padlocking Pumps of Retail Service Station.

Section
5735.121

| Jeopardy Assessment.

Section
5735.122

| Applying for Refund of Illegal or Erroneous Payment.

Section
5735.123

| Assessment Where Tax Not Paid or Liability Accrued to Dealer.

Section
5735.124

| Selling or Distributing Dyed Diesel Fuel.

Section
5735.141

| Refunds for Shrinkage and Evaporation.

Section
5735.142

| Refunds for Local Transit System Operation and School Districts.

Section
5735.143

| Applying Refund in Satisfaction of Debt to State.