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 – 133rd General Assembly (A) There is hereby created in the state treasury the gasoline excise tax fund. All investment earnings of the fund shall be credited to the fund. Revenue credited to the fund under section 5735.051 from the tax levied under section 5735.05 of […]
Section 5735.28 | Funds for Maintaining State Highways Within Municipal Corporations.
Effective: January 1, 2018 Latest Legislation: House Bill 26 – 132nd General Assembly Wherever a municipal corporation is on the line of the state highway system as designated by the director of transportation as an extension or continuance of the state highway system, seven and one-half per cent of the amount paid to any municipal […]
Section 5735.33 | Delegation of Investigation Powers.
Effective: December 2, 1996 Latest Legislation: House Bill 670 – 121st General Assembly For purposes of enforcing this chapter, the tax commissioner, in accordance with section 5743.45 of the Revised Code, may delegate any investigation powers of the commissioner to any employee of the department of taxation who has been certified by the Ohio peace […]
Section 5735.34 | Sale or Discontinuing Business.
Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly (A) If any motor fuel dealer sells that motor fuel dealer’s entire business or discontinues operating that business, the taxes and any interest and penalties imposed under this chapter that arose prior to the date of sale or discontinuation become due and […]
Section 5735.35 | Personal Liability for Unpaid Taxes.
Effective: September 6, 2012 Latest Legislation: House Bill 508 – 129th General Assembly (A)(1) If any person, regardless of organizational form, required to file reports and to remit taxes imposed under this chapter fails for any reason to file such reports or pay such taxes, any employees of the person having control or supervision of, […]
Section 5735.40 | No Tax to Be Imposed on Alternative Fuels – Exceptions.
Effective: October 12, 2006 Latest Legislation: House Bill 245 – 126th General Assembly (A) As used in this section: (1) “Alternative fuel” has the same meaning as in section 125.831 of the Revised Code. (2) “Political subdivision” means a county, township, municipal corporation, school district, or other body corporate and politic responsible for governmental activities […]
Section 5735.43 | Funding From Motor Fuel Taxes; Disclosure of Use.
Effective: July 3, 2019 Latest Legislation: House Bill 62 – 133rd General Assembly Any agency or entity, including a local government entity, that receives funding derived from the motor fuel tax levied under Chapter 5735. of the Revised Code, and either expends the funds on a project that takes more than seven business days to […]
Section 5735.50 | Notice of Federal and State Motor Fuel Tax Rates.
Effective: July 3, 2019 Latest Legislation: House Bill 62 – 133rd General Assembly (A) As used in this section: (1) “Rate of federal motor fuel tax” means the rate of tax levied under section 4081 of the Internal Revenue Code on one gallon of gasoline other than aviation gasoline or one gallon of diesel fuel, […]
Section 5735.99 | Penalty.
Effective: January 1, 2018 Latest Legislation: House Bill 26 – 132nd General Assembly (A) Whoever violates division (F) of section 5735.02, division (D) of section 5735.021, division (B) of section 5735.063, division (B) of section 5735.064, or division (A)(2) of section 5735.20 of the Revised Code is guilty of a misdemeanor of the first degree. […]
Section 5735.102 | Seizure and Sale of Fuel and Transporting Vehicle When Taxes Not Paid.
Effective: October 1, 1996 Latest Legislation: House Bill 305 – 121st General Assembly Whenever the tax commissioner discovers any motor fuel subject to the taxes levied under Chapter 5735. of the Revised Code and upon which the taxes have not been paid, the commissioner may seize and take possession of the motor fuel. The motor […]