Chapter 5735: MOTOR FUEL TAX
- 5735.01 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- 5735.08 [Repealed].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.