Ohio Revised Code|Chapter 5735 | Motor Fuel Tax

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 5735.14 | Reimbursement when fuel not used for in-state operation of motor vehicle on highway or waters.

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 5735.27 | Distribution of amount credited to gasoline excise tax fund and highway operating fund.

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.

Section 5735.99 | Penalty.