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- Section 5735.012 - [Repealed]
- Section 5735.013 - [Repealed]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- Section 5735.061 - [Repealed]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- Section 5735.08 - [Repealed]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