Ohio Revised Code
Title 57 | Taxation
Chapter 5735 | Motor Fuel Tax

Section 5735.01 | Motor Fuel Tax Definitions. - Effective: April 3, 2019 Latest Legislation: House Bill 62 -...

Section 5735.011 | Measurement of Liquid Natural Gas. - Effective: April 3, 2019 Latest Legislation: House Bill 62 -...

Section 5735.02 | Dealer's License - Application - Right to Refuse License - Fee. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5735.021 | Application for Permissive Motor Fuel Dealer's License. - Effective: October 1, 1996 Latest Legislation: House Bill 305 -...

Section 5735.022 | Application for Retail Dealer's License. - Effective: October 1, 1996 Latest Legislation: House Bill 305 -...

Section 5735.023 | Retail Service Station - Prohibited Acts. - Effective: September 29, 2000 Latest Legislation: House Bill 612 -...

Section 5735.024 | Sale and Distribution Exceptions. - Effective: March 30, 2018 Latest Legislation: House Bill 24 -...

Section 5735.025 | Prohibited Acts Generally. - Effective: October 1, 1996 Latest Legislation: House Bill 305 -...

Section 5735.026 | Application for Exporter License. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5735.027 | Application for Terminal Operator's License. - Effective: October 1, 1996 Latest Legislation: House Bill 305 -...

Section 5735.03 | Dealer's Surety Bond - Release - Lien on Property. - Effective: September 6, 2012 Latest Legislation: House Bill 508 -...

Section 5735.04 | Revocation or Cancellation of Dealer's License - Cancellation of Bond. - Effective: March 30, 2018 Latest Legislation: House Bill 24 -...

Section 5735.041 | Revocation of License of Retail Dealer. - Effective: October 1, 1996 Latest Legislation: House Bill 305 -...

Section 5735.042 | Revocation of License of Exporter. - Effective: October 1, 1996 Latest Legislation: House Bill 305 -...

Section 5735.043 | Revocation or Cancellation of License of Terminal Operator. - Effective: October 1, 1996 Latest Legislation: House Bill 305 -...

Section 5735.044 | Revocation or Cancellation of License of Permissive Motor Fuel Dealer. - Effective: October 1, 1996 Latest Legislation: House Bill 305 -...

Section 5735.05 | Levy of Motor Fuel Excise Tax - Exceptions. - Effective: April 3, 2019 Latest Legislation: House Bill 62 -...

Section 5735.051 | Levy of Motor Fuel Excise Tax; Dispostion of Revenue. - Effective: April 3, 2019 Latest Legislation: House Bill 62 -...

Section 5735.052 | Credits to Waterways Safety Fund and Wildlife Boater Angler Fund. - Effective: January 1, 2018 Latest Legislation: House Bill 26 -...

Section 5735.053 | Motor Fuel Tax Administration Fund. - Effective: July 3, 2019 Latest Legislation: House Bill 62 -...

Section 5735.06 | Motor Fuel Dealer to File Monthly Report - Contents of Report. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5735.062 | Electronic Remittance of Tax Payments. - Effective: September 17, 2014 Latest Legislation: House Bill 492 -...

Section 5735.063 | Terminal Operator to File Monthly Report - Contents of Report. - Effective: October 1, 1996 Latest Legislation: House Bill 305 -...

Section 5735.064 | Exporter's Report. - Effective: October 1, 1996 Latest Legislation: House Bill 305 -...

Section 5735.07 | List of Dealers That Have Valid Licenses or Registrations. - Effective: January 1, 2018 Latest Legislation: House Bill 49 -...

Section 5735.09 | Registration of Transporters; Reports. - Effective: September 17, 2014 Latest Legislation: House Bill 492 -...

Section 5735.10 | Dealers to Retain Records - Inspection by Tax Commissioner. - Effective: October 1, 1996 Latest Legislation: House Bill 305 -...

Section 5735.101 | Prior Permission for Sale of Untaxed Fuel by Non-Dealer. - Effective: October 1, 1996 Latest Legislation: House Bill 305 -...

Section 5735.102 | Seizure and Sale of Fuel and Transporting Vehicle When Taxes Not Paid. - Effective: October 1, 1996 Latest Legislation: House Bill 305 -...

Section 5735.103 | Padlocking Pumps of Retail Service Station. - Effective: October 1, 1996 Latest Legislation: House Bill 305 -...

Section 5735.11 | Interest on Late Payment of Tax or Refund. - Effective: January 1, 2018 Latest Legislation: House Bill 26 -...

Section 5735.12 | Liability for Additional Charge or Assessment for Noncompliance. - Effective: September 17, 2014 Latest Legislation: House Bill 492 -...

Section 5735.121 | Jeopardy Assessment. - Effective: July 1, 2007 Latest Legislation: House Bill 241 -...

Section 5735.122 | Applying for Refund of Illegal or Erroneous Payment. - Effective: September 6, 2002 Latest Legislation: Senate Bill 200 -...

Section 5735.123 | Assessment Where Tax Not Paid or Liability Accrued to Dealer. - Effective: October 1, 1996 Latest Legislation: House Bill 305 -...

Section 5735.124 | Selling or Distributing Dyed Diesel Fuel. - Effective: January 1, 2018 Latest Legislation: House Bill 26 -...

Section 5735.13 | Refund of Tax When Motor Fuel Lost or Destroyed. - Effective: January 1, 2018 Latest Legislation: House Bill 26 -...

Section 5735.14 | Reimbursement When Fuel Not Used for In-State Operation of Motor Vehicle on Highway or Waters. - Effective: January 1, 2018 Latest Legislation: House Bill 26 -...

Section 5735.141 | Refunds for Shrinkage and Evaporation. - Effective: September 17, 2014 Latest Legislation: House Bill 492 -...

Section 5735.142 | Refunds for Local Transit System Operation and School Districts. - Effective: July 3, 2019 Latest Legislation: House Bill 62 -...

Section 5735.143 | Applying Refund in Satisfaction of Debt to State. - Effective: September 29, 1997 Latest Legislation: House Bill 215 -...

Section 5735.15 | Seller's Statement Required When Purchaser Claims Right to Refund. - Effective: June 26, 2003 Latest Legislation: House Bill 95 -...

Section 5735.18 | Reimbursement for Non-Dealer Sales for Export Outside State or to United States. - Effective: January 1, 2018 Latest Legislation: House Bill 26 -...

Section 5735.19 | Records Open to Inspection by Tax Commissioner - Investigations - Forms. - Effective: January 1, 2018 Latest Legislation: House Bill 26 -...

Section 5735.20 | Prohibited Acts Regarding Refunds or Engaging in Business Without License. - Effective: January 1, 2018 Latest Legislation: House Bill 26 -...

Section 5735.21 | Shipping Document Requirements. - Effective: October 1, 1996 Latest Legislation: House Bill 305 -...

Section 5735.27 | Distribution of Amount Credited to Gasoline Excise Tax Fund and Highway Operating Fund. - Effective: July 3, 2019 Latest Legislation: House Bill 62 -...

Section 5735.28 | Funds for Maintaining State Highways Within Municipal Corporations. - Effective: January 1, 2018 Latest Legislation: House Bill 26 -...

Section 5735.33 | Delegation of Investigation Powers. - Effective: December 2, 1996 Latest Legislation: House Bill 670 -...

Section 5735.34 | Sale or Discontinuing Business. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...

Section 5735.35 | Personal Liability for Unpaid Taxes. - Effective: September 6, 2012 Latest Legislation: House Bill 508 -...

Section 5735.40 | No Tax to Be Imposed on Alternative Fuels - Exceptions. - Effective: October 12, 2006 Latest Legislation: House Bill 245 -...

Section 5735.43 | Funding From Motor Fuel Taxes; Disclosure of Use. - Effective: July 3, 2019 Latest Legislation: House Bill 62 -...

Section 5735.50 | Notice of Federal and State Motor Fuel Tax Rates. - Effective: July 3, 2019 Latest Legislation: House Bill 62 -...

Section 5735.99 | Penalty. - Effective: January 1, 2018 Latest Legislation: House Bill 26 -...

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Ohio Revised Code Title 57 | Taxation Chapter 5735 | Motor Fuel Tax

Ohio Revised Code
Title 57 | Taxation
Chapter 5735 | Motor Fuel Tax