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.
Structure Ohio Revised Code
Chapter 5736 | Motor Fuel Supplier Tax
Section 5736.01 | Definitions.
Section 5736.02 | Motor Fuel Supplier Tax; Distribution of Revenue.
Section 5736.03 | Avoidance of Tax by Receipt of Fuel Outside of State.
Section 5736.04 | Tax Return; Remittance.
Section 5736.041 | Active Licensee List.
Section 5736.05 | Failure to File Return.
Section 5736.06 | Suppliers License.
Section 5736.07 | Revocation of License.
Section 5736.08 | Application for Refund.
Section 5736.081 | Application of Refund to Debts to the State.
Section 5736.09 | Assessments for Failure to File Return.
Section 5736.10 | Effect of Disposal of Business; Liability of Purchaser.
Section 5736.11 | Action by Attorney General.
Section 5736.12 | Recordkeeping.
Section 5736.13 | Funds for Receiving, Accounting, and Distribution of Tax Revenue.
Section 5736.14 | Personal Liability.