Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) On or before the last day of each month, each motor fuel dealer shall file with the tax commissioner a report for the preceding calendar month on a form prescribed by the commissioner for that purpose. The report shall include the […]
Effective: September 17, 2014 Latest Legislation: House Bill 492 – 130th General Assembly (A) If the tax commissioner so requires, the dealer shall remit each monthly tax payment electronically as prescribed by division (B) of this section. The commissioner shall notify each dealer required to remit taxes electronically of the dealer’s obligation to do so. […]
Effective: October 1, 1996 Latest Legislation: House Bill 305 – 121st General Assembly (A) On or before the last day of each month, each terminal operator shall file with the tax commissioner a report for the preceding calendar month on forms prescribed by or in a form acceptable to the tax commissioner. The report shall […]
Effective: October 1, 1996 Latest Legislation: House Bill 305 – 121st General Assembly (A) On or before the last day of each month, each exporter of motor fuel, licensed under section 5735.026 of the Revised Code, shall file with the tax commissioner a report for the preceding calendar month on forms prescribed by or in […]
Effective: January 1, 2018 Latest Legislation: House Bill 49 – 132nd General Assembly The tax commissioner shall publish on the department’s web site a list of all motor fuel dealers, aviation fuel dealers, and retail dealers that have valid licenses or registrations issued under this chapter. The list shall contain the name, address, and federal […]
Effective: September 17, 2014 Latest Legislation: House Bill 492 – 130th General Assembly (A) Every transporter shall register with the tax commissioner on a form prescribed by the commissioner. Each transporter shall report all deliveries of motor fuel made to points in this state to the commissioner on forms prescribed by the commissioner. Such reports […]
Effective: October 1, 1996 Latest Legislation: House Bill 305 – 121st General Assembly (A) Each motor fuel dealer and each retail dealer shall maintain complete and accurate records of purchases and sales of motor fuel and shall procure and retain all invoices, bills of lading, and other documents relating thereto, except that no retail dealer […]
Effective: October 1, 1996 Latest Legislation: House Bill 305 – 121st General Assembly No person, other than a motor fuel dealer, shall sell or dispose of any untaxed motor fuel without the prior written permission of the tax commissioner. Upon investigation, the commissioner shall determine whether any tax shall be imposed on the transaction. Full […]
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 […]
Effective: October 1, 1996 Latest Legislation: House Bill 305 – 121st General Assembly Whenever the tax commissioner discovers any motor fuel at a retail service station subject to the taxes levied under this chapter and upon which the taxes have not been paid, the commissioner may padlock the pumps of the retail service station until […]
Effective: January 1, 2018 Latest Legislation: House Bill 26 – 132nd General Assembly (A) If the tax or any portion of the tax imposed by this chapter, whether determined by the tax commissioner or the motor fuel dealer, is not paid on or before the date prescribed in section 5735.06 of the Revised Code, interest […]
Effective: September 17, 2014 Latest Legislation: House Bill 492 – 130th General Assembly (A) Any person required by this chapter to file reports or pay the tax levied by this chapter who fails to do so within the time prescribed may be liable for an additional charge not exceeding the greater of ten per cent […]
Effective: July 1, 2007 Latest Legislation: House Bill 241 – 126th General Assembly (A) If the tax commissioner finds that any person liable for tax under this chapter is about to depart from the state, remove property from the state, conceal self, or conceal the person’s property, or do any other act tending to prejudice, […]
Effective: September 6, 2002 Latest Legislation: Senate Bill 200 – 124th General Assembly The tax commissioner shall refund to dealers or to any person assessed motor fuel tax the amount of taxes paid illegally or erroneously or paid on an illegal or erroneous assessment. Applications for refund shall be filed with the tax commissioner, on […]
Effective: October 1, 1996 Latest Legislation: House Bill 305 – 121st General Assembly If any person imports, sells, uses, delivers, or stores, within this state, motor fuel upon which the tax imposed by this chapter has not first been paid or liability for the tax imposed by this chapter on the motor fuel has not […]
Effective: January 1, 2018 Latest Legislation: House Bill 26 – 132nd General Assembly (A)(1) Any person that sells or distributes dyed diesel fuel when that person knows or has reason to know that the dyed diesel fuel will be used in the operation of a motor vehicle on the public highways or upon waters within […]
Effective: January 1, 2018 Latest Legislation: House Bill 26 – 132nd General Assembly A refund shall be made to any person for the motor fuel tax paid on any motor fuel that is lost or destroyed through leakage, fire, explosion, lightning, flood, tornado, windstorm, or any other cause, except theft, evaporation, shrinkage, and unaccounted-for losses. […]
Effective: January 1, 2018 Latest Legislation: House Bill 26 – 132nd General Assembly (A) Any person who uses any motor fuel, on which the tax imposed by this chapter has been paid, for the purpose of operating stationary gas engines, tractors not used on public highways, unlicensed motor vehicles used exclusively in intraplant operations, vessels […]
Effective: September 17, 2014 Latest Legislation: House Bill 492 – 130th General Assembly Any retail dealer of motor fuel shall receive a refund for Ohio motor fuel taxes paid on fuel lost by a retail dealer through shrinkage and evaporation. This refund shall be one per cent of the Ohio motor fuel taxes paid on […]
Effective: July 3, 2019 Latest Legislation: House Bill 62 – 133rd General Assembly (A)(1) Any person who uses any motor fuel, on which the tax imposed by section 5735.05 of the Revised Code has been paid, for the purpose of operating a transit bus shall be reimbursed in the amount of the total tax paid […]
