Ohio Chapter 5735 — Motor Fuel Tax
55 sections hosted, reproduced from the official public-domain source.
- Ohio Rev. Code Ann. § 5735.01— Motor fuel tax definitions
- Ohio Rev. Code Ann. § 5735.02— Dealer's license - application - right to refuse license - fee
- Ohio Rev. Code Ann. § 5735.03— Dealer's surety bond - release - lien on property
- Ohio Rev. Code Ann. § 5735.04— Revocation or cancellation of dealer's license - cancellation of bond
- Ohio Rev. Code Ann. § 5735.05— Levy of motor fuel excise tax - exceptions
- Ohio Rev. Code Ann. § 5735.06— Motor fuel dealer to file monthly report - contents of report
- Ohio Rev. Code Ann. § 5735.07— List of dealers that have valid licenses or registrations
- Ohio Rev. Code Ann. § 5735.09— Registration of transporters; reports
- Ohio Rev. Code Ann. § 5735.10— Dealers to retain records - inspection by tax commissioner
- Ohio Rev. Code Ann. § 5735.011— Measurement of liquid natural gas
- Ohio Rev. Code Ann. § 5735.11— Interest on late payment of tax or refund
- Ohio Rev. Code Ann. § 5735.12— Liability for additional charge or assessment for noncompliance
- Ohio Rev. Code Ann. § 5735.13— Refund of tax when motor fuel lost or destroyed
- Ohio Rev. Code Ann. § 5735.14— Reimbursement when fuel not used for in-state operation of motor vehicle on highway or waters
- Ohio Rev. Code Ann. § 5735.15— Seller's statement required when purchaser claims right to refund
- Ohio Rev. Code Ann. § 5735.18— Reimbursement for non-dealer sales for export outside state or to United States
- Ohio Rev. Code Ann. § 5735.19— Records open to inspection by tax commissioner - investigations - forms
- Ohio Rev. Code Ann. § 5735.20— Prohibited acts regarding refunds or engaging in business without license
- Ohio Rev. Code Ann. § 5735.021— Application for permissive motor fuel dealer's license
- Ohio Rev. Code Ann. § 5735.21— Shipping document requirements
- Ohio Rev. Code Ann. § 5735.022— Application for retail dealer's license
- Ohio Rev. Code Ann. § 5735.023— Retail service station - prohibited acts
- Ohio Rev. Code Ann. § 5735.024— Sale and distribution exceptions
- Ohio Rev. Code Ann. § 5735.025— Prohibited acts generally
- Ohio Rev. Code Ann. § 5735.026— Application for exporter license
- Ohio Rev. Code Ann. § 5735.027— Application for terminal operator's license
- Ohio Rev. Code Ann. § 5735.27— Distribution of amount credited to gasoline excise tax fund and highway operating fund
- Ohio Rev. Code Ann. § 5735.28— Funds for maintaining state highways within municipal corporations
- Ohio Rev. Code Ann. § 5735.33— Delegation of investigation powers
- Ohio Rev. Code Ann. § 5735.34— Sale or discontinuing business
- Ohio Rev. Code Ann. § 5735.35— Personal liability for unpaid taxes
- Ohio Rev. Code Ann. § 5735.40— No tax to be imposed on alternative fuels - exceptions
- Ohio Rev. Code Ann. § 5735.041— Revocation of license of retail dealer
- Ohio Rev. Code Ann. § 5735.042— Revocation of license of exporter
- Ohio Rev. Code Ann. § 5735.043— Revocation or cancellation of license of terminal operator
- Ohio Rev. Code Ann. § 5735.43— Funding from motor fuel taxes; disclosure of use
- Ohio Rev. Code Ann. § 5735.044— Revocation or cancellation of license of permissive motor fuel dealer
- Ohio Rev. Code Ann. § 5735.50— Notice of federal and state motor fuel tax rates
- Ohio Rev. Code Ann. § 5735.051— Levy of motor fuel excise tax; dispostion of revenue
- Ohio Rev. Code Ann. § 5735.052— Credits to waterways safety fund and wildlife boater angler fund
- Ohio Rev. Code Ann. § 5735.053— Motor fuel tax administration fund
- Ohio Rev. Code Ann. § 5735.062— Electronic remittance of tax payments
- Ohio Rev. Code Ann. § 5735.063— Terminal operator to file monthly report - contents of report
- Ohio Rev. Code Ann. § 5735.064— Exporter's report
- Ohio Rev. Code Ann. § 5735.99— Penalty
- Ohio Rev. Code Ann. § 5735.101— Prior permission for sale of untaxed fuel by non-dealer
- Ohio Rev. Code Ann. § 5735.102— Seizure and sale of fuel and transporting vehicle when taxes not paid
- Ohio Rev. Code Ann. § 5735.103— Padlocking pumps of retail service station
- Ohio Rev. Code Ann. § 5735.121— Jeopardy assessment
- Ohio Rev. Code Ann. § 5735.122— Applying for refund of illegal or erroneous payment
- Ohio Rev. Code Ann. § 5735.123— Assessment where tax not paid or liability accrued to dealer
- Ohio Rev. Code Ann. § 5735.124— Selling or distributing dyed diesel fuel
- Ohio Rev. Code Ann. § 5735.141— Refunds for shrinkage and evaporation
- Ohio Rev. Code Ann. § 5735.142— Refunds for local transit system operation and school districts
- Ohio Rev. Code Ann. § 5735.143— Applying refund in satisfaction of debt to state