State Codes and Statutes
Statutes > Ohio > Title57 > Chapter57355735.01 Motor fuel tax definitions.
5735.011 Calculating cents per gallon rate.
5735.012 Measuring gross gallons and net gallons.
5735.02 Dealer's license - application - right to refuse license - fee.
5735.021 Application for permissive motor fuel dealer's license.
5735.022 Application for retail dealer's license.
5735.023 Retail service station - prohibited acts.
5735.024 Sale and distribution exceptions.
5735.025 Prohibited acts generally.
5735.026 Application for exporter type A or exporter type B license.
5735.027 Application for terminal operator's license.
5735.03 Dealer's surety bond - release - lien on property.
5735.04 Revocation or cancellation of dealer's license - cancellation of bond.
5735.041 Revocation of license of retail dealer.
5735.042 Revocation of license of exporter.
5735.043 Revocation or cancellation of license of terminal operator.
5735.044 Revocation or cancellation of license of permissive motor fuel dealer.
5735.05 Levy of motor fuel excise tax - exceptions.
5735.051 Using revenues for waterways purposes.
5735.052 Selling or distributing dyed diesel fuel.
5735.053 Motor fuel tax administration fund.
5735.06 Motor fuel dealer to file monthly report - contents of report.
5735.061 Commissioner certifying rates to dealers.
5735.062 Tax payments by electronic funds transfer.
5735.063 Terminal operator to file monthly report - contents of report.
5735.064 Exporter's report.
5735.07 List of dealers that have filed report.
5735.08 [Repealed].
5735.09 Reports of persons transporting motor fuel.
5735.10 Dealers to retain records - inspection by tax commissioner.
5735.101 Prior permission for sale of untaxed fuel by non-dealer.
5735.102 Seizure and sale of fuel and transporting vehicle when taxes not paid.
5735.103 Padlocking pumps of retail service station.
5735.11 Interest on late payment of tax or refund.
5735.12 Liability for additional charge or assessment for noncompliance.
5735.121 Jeopardy assessment.
5735.122 Applying for refund of illegal or erroneous payment.
5735.123 Assessment where tax not paid or liability accrued to dealer.
5735.124 Selling or distributing dyed diesel fuel.
5735.13 Refund of tax when motor fuel lost or destroyed.
5735.14 Reimbursement when fuel not used for in-state operation of motor vehicle on highway or waters.
5735.141 Refunds for shrinkage and evaporation.
5735.142 Refunds for local transit system operation and school districts.
5735.143 Applying refund in satisfaction of debt to state.
5735.145 Calculating qualified fuel credit.
5735.146 [Repealed].
5735.15 Seller's statement required when purchaser claims right to refund.
5735.16 Vendee's refund permit - revocation.
5735.17 [Repealed].
5735.18 Reimbursement for non-dealer sales for export outside state or to United States.
5735.19 Records open to inspection by tax commissioner - investigations - forms.
5735.20 Prohibited acts regarding refunds or engaging in business without license.
5735.21 Shipping document requirements.
5735.22 [Repealed].
5735.23 Crediting of receipts into funds.
5735.24 [Repealed].
5735.25 Levy of additional motor fuel tax.
5735.26 Crediting of receipts from additional tax.
5735.27 Distribution of amount credited to gasoline excise tax fund and highway operating fund.
5735.28 Funds for maintaining state highways within municipal corporations.
5735.29 Levy of additional tax.
5735.291 Gasoline excise tax fund - highway operating fund.
5735.292 Conditional tax rates effective 7-1-2005.
5735.30 Levy of additional tax.
5735.31 [Repealed].
5735.311 Amended and Renumbered RC 5728.05.
5735.32 [Repealed].
5735.33 Delegation of investigation powers.
5735.34 Sale or discontinuing business.
5735.35 Personal liability for unpaid taxes.
5735.40 No tax to be imposed on alternative fuels - exceptions.
5735.99 Penalty.
