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.
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.