5736.03 Avoidance of tax by receipt of fuel outside of state.

(A) No person shall avoid the tax imposed by this chapter by receiving motor fuel outside of this state and transferring the motor fuel into this state within one year. Any such person shall be considered to have received the fuel in this state and shall include as gross receipts the value of motor fuel the person transfers into this state within one year after the person receives the property outside of this state.

(B) The tax commissioner may adopt rules necessary to administer this section.

Added by 130th General Assembly File No. 25, HB 59, §101.01, eff. 9/29/2013.