Chapter 5703-11 Motor Vehicle Fuel Tax

5703-11-01 Surety company certificate of compliance.

All corporate surety companies that write motor vehicle fuel tax bonds for Ohio shall furnish, upon request, a certificate of compliance issued by the department of insurance.

Five Year Review (FYR) Dates: 12/17/2014 and 12/17/2019
Promulgated Under: 5703.14
Statutory Authority: 5703.05, 5703.14
Rule Amplifies: 5703
Prior Effective Dates: 8/5/48, 9/17/04

5703-11-02 Evidence of purchase of motor vehicle fuel.

(A) Each claim for refund of motor vehicle fuel tax filed pursuant to sections 5735.14 and 5735.142 of the Revised Code, shall be supported by evidence of purchase of such fuel. The evidence of purchase shall be made by the seller of the fuel and shall specify:

(1) The name and address of the seller;

(2) The name of the purchaser;

(3) The date of purchase;

(4) The type of fuel; and

(5) The number of gallons of fuel purchased, and, if applicable, the water content of the fuel.

The original of the evidence of purchase shall be given to the purchaser and a copy retained by the seller for a period of one year.

(B) Purchase may be evidenced by an invoice, credit card purchase receipt, cash purchase receipt, or any other document that meets the requirements of paragraph (A) of this rule.

(C) If the evidence of purchase submitted with the claim does not contain all of the information required by paragraph (A) of this rule or is otherwise deficient, the tax commissioner may require that the claimant supplement such evidence or may deny that portion of the claim that is not supported by sufficient evidence.

Five Year Review (FYR) Dates: 12/17/2014 and 12/17/2019
Promulgated Under: 5703.14
Statutory Authority: 5703.05, 5703.14
Rule Amplifies: 5735.14, 5735.142
Prior Effective Dates: 11/19/84, 9/17/04

5703-11-03 Reimbursement for fuel used outside Ohio.

(A) A user of motor vehicle fuel upon which the Ohio tax has been paid may make application for a reimbursement of the tax for such motor vehicle fuel used by the user in another state on which a tax is paid for such usage. The application shall be made on a refund form prescribed by the tax commissioner.

(B) The refund application must be received by the tax commissioner the time prescribed by Chapter 5735 of the Revised Code. It shall be accompanied by evidence of purchase in accordance with rule 5703-11-02 of the Administrative Code and by evidence of compliance by the claimant with the motor vehicle fuel tax laws of the state in which the fuel was used.

Evidence of compliance shall consist of:

(1) A copy of the claimant's fuel tax report to such other state, with a copy of the canceled check which paid such tax;

(2) A copy of the fuel report certified as to its correctness by the state official with whom it was filed; or

(3) A certification by the state official having jurisdiction over fuel taxes to the effect that the claimant is in compliance with that state's fuel tax laws for the period for which the application is made.

(C) No application for refund of tax on less than one hundred gallons of fuel shall be filed and, if filed, shall not be processed. No reimbursement shall be allowed for motor vehicle fuel used in a state that does not impose an excise tax on such use.

(D) Any application or portion of an application not supported by evidence of purchase and compliance as required by paragraph (B) of this rule shall be denied.

Five Year Review (FYR) Dates: 12/17/2014 and 12/17/2019
Promulgated Under: 5703.14
Statutory Authority: 5703.05, 5703.14
Rule Amplifies: 5735.14
Prior Effective Dates: 3/22/85, 9/17/04

5703-11-04 Motor fuel tax taxpayers must file and pay electronically.

(A) Except as provided in paragraph (B) of this rule, each taxpayer required to file a motor fuel tax return shall file such return and remit payment of the tax liability electronically through the department's eTRACS system, which is accessible through the department's website.

(1) As an alternative, any motor fuel tax payments required may be made in the manner prescribed by rules adopted by the treasurer of state under section 113.061 of the Revised Code.

(2) All refund claims, applications and reports may be filed electronically by using the department's eTRACS system, but such electronic submission is not required.


(1) Any person may apply to the tax commissioner to be excused from the requirement to file and pay electronically under paragraph (A) of this rule. If a form is prescribed by the commissioner for such purpose, which shall be posted on the department of taxation's web site, the person shall complete such form.

(2) The commissioner will notify the person in writing of the commissioner's decision. Unless an earlier date is specified in the notice, the excuse shall continue to apply until revoked in writing by the commissioner. The denial or revocation of an excuse under this paragraph is not a final determination of the commissioner and is not subject to further appeal.

(C) A taxpayer must file returns and make payments electronically beginning with returns and payments filed and paid on or after July 1, 2014.

(D) Nothing in this rule affects any person's obligation to timely file all returns and timely pay all amounts required by Chapter 5735. of the Revised Code.

Effective: 06/09/2014
R.C. 119.032 review dates: 06/09/2019
Promulgated Under: 5703.14
Statutory Authority: 5703.05
Rule Amplifies: 5703.059, 5735.06