Effective: September 29, 2015 Latest Legislation: House Bill 64 – 131st General Assembly As used in this chapter: (A) “Calendar quarter” and “person” have the same meanings as in section 5751.01 of the Revised Code. (B) “Distribution system” means a bulk transfer or terminal system for the distribution of motor fuel consisting of refineries, pipelines, […]
Effective: September 29, 2015 Latest Legislation: House Bill 64 – 131st General Assembly (A) Beginning with the tax period that commences July 1, 2014, and continuing for every tax period thereafter, there is hereby levied an excise tax on each supplier measured by the supplier’s calculated gross receipts derived from the first sale of motor […]
Effective: September 17, 2014 Latest Legislation: House Bill 492 – 130th General Assembly (A) No person shall avoid the tax imposed by this chapter by receiving motor fuel outside of this state and transferring the motor fuel into this state within one year. Any such person shall be considered to have received the fuel in […]
Effective: March 23, 2015 Latest Legislation: House Bill 5 – 130th General Assembly (A) Not later than the tenth day of the second month after the end of each calendar quarter, every taxpayer shall file with the tax commissioner a tax return in such form as the commissioner prescribes. The return shall include, but is […]
Effective: September 17, 2014 Latest Legislation: House Bill 492 – 130th General Assembly The tax commissioner shall prepare and maintain a list of suppliers holding a license issued under section 5736.06 of the Revised Code that has not been revoked or canceled under section 5736.07 of the Revised Code. The list shall contain the names […]
Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly (A) Any taxpayer that fails to file a return or pay the full amount of the tax due within the period prescribed therefor under this chapter shall pay a penalty in an amount not exceeding the greater of fifty dollars or ten […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (A) No person subject to the tax imposed by section 5736.02 of the Revised Code shall distribute, import, or cause the importation of motor fuel for consumption in this state without holding a supplier’s license issued by the tax commissioner to engage […]
Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly (A) If a taxpayer files a false return, fails to file a return as required by section 5736.04 of the Revised Code, or fails to pay the full amount of tax due with a return, the tax commissioner may revoke the supplier’s […]
Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly (A) An application for refund to the taxpayer of the amount of taxes imposed under this chapter that are overpaid, paid illegally or erroneously, or paid on any illegal or erroneous assessment shall be filed by the taxpayer with the tax commissioner, […]
Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly As used in this section, “debt to this state” means unpaid taxes due the state, unpaid workers’ compensation premiums due under section 4123.35 of the Revised Code, unpaid unemployment compensation contributions due under section 4141.25 of the Revised Code, unpaid unemployment compensation […]
Effective: September 17, 2014 Latest Legislation: House Bill 492 – 130th General Assembly (A) The tax commissioner may make an assessment, based on any information in the commissioner’s possession, against any person that fails to file a return or pay any tax as required by this chapter. The commissioner shall give the person assessed written […]
Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly If any person liable for the tax imposed under this chapter sells the trade or business, disposes in any manner other than in the regular course of business at least seventy-five per cent of assets of the trade or business, or quits […]
Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly If any person subject to this chapter fails to report or pay the tax as required under this chapter, or fails to pay any penalty imposed under this chapter within ninety days after the time prescribed for payment of the penalty, the […]
Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly The tax commissioner may prescribe requirements for the keeping of records and other pertinent documents, the filing of copies of federal income tax returns and determinations, and computations reconciling federal income tax returns with the returns and reports required by section 5736.04 […]
Effective: September 17, 2014 Latest Legislation: House Bill 492 – 130th General Assembly (A) For the purpose of receiving, accounting for, and distributing revenue received from the tax imposed by section 5736.02 of the Revised Code, the following funds are hereby created in the state treasury: (1) The petroleum activity tax fund; (2) The petroleum […]
Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th 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, […]
Effective: September 29, 2015 Latest Legislation: House Bill 64 – 131st General Assembly (A) A taxpayer granted a credit by the tax credit authority under section 122.17 or former division (B)(2) or (3) of section 122.171 of the Revised Code, as those divisions existed before the effective date of the amendment of this section by […]
Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly (A) Any person that files a fraudulent refund claim under section 5736.08 of the Revised Code shall be fined the greater of not more than one thousand dollars or the amount of the fraudulent refund requested or imprisoned not more than sixty […]
