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.
Structure Ohio Revised Code
Section 5735.01 | Motor Fuel Tax Definitions.
Section 5735.011 | Measurement of Liquid Natural Gas.
Section 5735.02 | Dealer's License - Application - Right to Refuse License - Fee.
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 5735.03 | Dealer's Surety Bond - Release - Lien on Property.
Section 5735.04 | Revocation or Cancellation of Dealer's License - Cancellation of Bond.
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 5735.05 | Levy of Motor Fuel Excise Tax - Exceptions.
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 5735.06 | Motor Fuel Dealer to File Monthly Report - Contents of Report.
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 5735.07 | List of Dealers That Have Valid Licenses or Registrations.
Section 5735.09 | Registration of Transporters; Reports.
Section 5735.10 | Dealers to Retain Records - Inspection by Tax Commissioner.
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 5735.11 | Interest on Late Payment of Tax or Refund.
Section 5735.12 | Liability for Additional Charge or Assessment for Noncompliance.
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 5735.13 | Refund of Tax When Motor Fuel Lost or Destroyed.
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.
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 5735.28 | 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.