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U.S. State Codes
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Ohio
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Title [57] LVII TAXATION
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Chapter 5735 - MOTOR FUEL TAX
Chapter 5735 - MOTOR FUEL TAX
Section 5735.01 - Motor fuel tax definitions.
Section 5735.011 - Measurement of liquid natural gas.
Section 5735.012 - [Repealed].
Section 5735.013 - [Repealed].
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Section 5735.061 - [Repealed].
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Section 5735.08 - [Repealed].
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 5735.145 - [Repealed].
Section 5735.146 - [Repealed].
Section 5735.15 - Seller's statement required when purchaser claims right to refund.
Section 5735.16 - [Repealed].
Section 5735.17 - [Repealed].
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 5735.22 - [Repealed].
Section 5735.23 - [Repealed].
Section 5735.24 - [Repealed].
Section 5735.25 - [Repealed].
Section 5735.26 - [Repealed].
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 5735.29 - [Repealed].
Section 5735.291 - [Repealed].
Section 5735.292 - [Repealed].
Section 5735.30 - [Repealed].
Section 5735.31 - [Repealed].
Section 5735.311 - Amended and Renumbered RC 5728.05.
Section 5735.32 - [Repealed].
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.