Section 3734.904 | Filing Returns.
Effective: January 1, 2003 Latest Legislation: House Bill 94 – 124th General Assembly (A) By the twentieth day of each month, each person required to pay the fee imposed by section 3734.901 of the Revised Code shall file with the tax commissioner a return as prescribed by the tax commissioner and shall make payment of […]
Section 3734.905 | Refund of Fee.
Effective: September 17, 2014 Latest Legislation: House Bill 492 – 130th General Assembly (A) The treasurer of state shall refund the fee imposed by section 3734.901 of the Revised Code paid illegally or erroneously, or paid on an illegal or erroneous assessment. Applications for refund shall be filed with the tax commissioner on a form […]
Section 3734.906 | Records.
Effective: October 29, 1993 Latest Legislation: Senate Bill 165 – 120th General Assembly Every person liable for the fee imposed by section 3734.901 of the Revised Code shall keep complete and accurate records of all sales and purchases of tires as required by the tax commissioner. The records shall be available for inspection by the […]
Section 3734.907 | Personal Liability.
Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly (A) Any person required to pay the fee imposed by section 3734.901 of the Revised Code is personally liable for the fee. The tax commissioner may make an assessment, based upon any information in the commissioner’s possession, against any person who fails […]
Section 3734.908 | Dissolution, Termination, or Bankruptcy Does Not Discharge Personal Liability.
Effective: July 1, 1994 Latest Legislation: Senate Bill 74 – 120th General Assembly If any corporation, limited liability company, or business trust required to file returns pursuant to section 3734.904 of the Revised Code fails to remit to the state any fee due under sections 3734.90 to 3734.9014 of the Revised Code, any of its […]
Section 3734.909 | Limitation on Assessment.
Effective: October 29, 1993 Latest Legislation: Senate Bill 165 – 120th General Assembly Except for assessments against responsible persons under section 3734.908 of the Revised Code, no assessment of the fee imposed by sections 3734.90 to 3734.9014 of the Revised Code shall be made by the tax commissioner more than four years after the date […]
Section 3734.9010 | Tire Fee Administrative Fund.
Effective: October 16, 2009 Latest Legislation: House Bill 1 – 128th General Assembly Two per cent of all amounts paid to the treasurer of state pursuant to sections 3734.90 to 3734.9014 of the Revised Code shall be certified directly to the credit of the tire fee administrative fund, which is hereby created in the state […]
Section 3734.9011 | Registration of Wholesale Distributors, Retail Dealers.
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (A) No wholesale distributor or other person shall sell tires to a retail dealer within this state, and no retail dealer or other person shall import or otherwise acquire tires for sale at retail within this state from a person who is […]
Section 3734.9012 | Wholesale Distributor to Provide Statement to Customers.
Effective: October 29, 1993 Latest Legislation: Senate Bill 165 – 120th General Assembly Each wholesale distributor required to be registered under division (A) of section 3734.9011 of the Revised Code shall provide its customers with a statement that the distributor is liable for the fee imposed by section 3734.901 of the Revised Code and the […]
Section 3734.82 | Annual Fee for Scrap Tire Recovery Facility License – Scrap Tire Management Fund.
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (A) The annual fee for a scrap tire recovery facility license issued under section 3734.81 of the Revised Code shall be in accordance with the following schedule: Daily Design Annual Input Capacity License (Tons) Fee 1 or less $ 100 2 to […]