Ohio Revised Code Search

...The public utilities commission may adopt rules applicable to the highway routing of hazardous materials into, through, or within this state. Rules adopted under this section shall not be incompatible with requirements of the United States department of transportation.

...For purposes of the federal motor carrier safety administration's national hazardous materials route registry, the public utilities commission shall not designate the portion of state route number three hundred fifteen between interstate route number two hundred seventy and United States route number twenty-three as a hazardous materials route, including for nonradioactive hazardous materials. The commission shall no...

...Proceedings of the public utilities commission for the assessment of forfeitures for violations of Chapters 4921. and 4923. of the Revised Code are subject to and governed by section 4923.99 of the Revised Code. In all other respects in which the commission has power and authority under Chapters 4921. and 4923. of the Revised Code, applications and complaints may be made and filed with the commission, processes...

...ion discovered during a driver or motor-vehicle inspection under section 4923.06 of the Revised Code, or discovered during a compliance review under section 4923.07 of the Revised Code, the commission shall not act in a manner incompatible with the applicable requirements of the United States department of transportation. The attorney general, upon the written request of the commission, shall bring a civil action in...

...hall be the equivalent of one gallon of motor fuel; (B) The diesel gallon equivalent standard for compressed natural gas is one hundred thirty-nine and thirty one-hundredths cubic feet, which equals six and thirty-eight one-hundredths pounds.

...(A) A motor fuel dealer shall not receive, use, sell, or distribute any motor fuel or engage in business within this state unless the motor fuel dealer holds an unrevoked license issued by the tax commissioner to engage in such business. (B) To procure a motor fuel dealer's license, every motor fuel dealer shall file with the commissioner an application verified under oath by the applicant and in such form as the co...

...(A) Each person who would qualify for a motor fuel dealer's license under any division in divisions (I)(1)(a) through (d) of section 5735.01 of the Revised Code if that person's business activity were conducted in this state, who makes a sale for export to this state to a person who is not a licensed motor fuel dealer, and who wishes to collect the tax imposed by this chapter on behalf of any person who is not a lice...

...t receive, use, sell, or distribute any motor fuel or engage in business within this state unless the retail dealer holds an unrevoked license, for each retail location, issued by the tax commissioner to engage in such business. To obtain a retail dealer's license, a person shall file with the tax commissioner an application sworn to under oath by that person. The application shall include the following: (1) The nam...

...tempt to sell or distribute any untaxed motor fuel, except K-1 kerosene, at a retail service station. (B) A licensed motor fuel dealer that operates a bulk storage plant and also maintains at the same location a retail pump that is connected to a bulk storage tank is not subject to division (A) of this section, except that the licensed motor fuel dealer shall pay the tax on all motor fuel dispensed through the retai...

...(A) No aviation fuel dealer shall purchase aviation fuel for resale in this state without first being licensed as an aviation fuel dealer by the tax commissioner to engage in such activities. (B) The failure to register with the commissioner as an aviation fuel dealer does not relieve a person from the requirement to file returns under this title. (C) No person shall make a false or fraudulent statement on the ...

...eliver, transport, distribute, or store motor fuel within this state upon which the taxes imposed by this chapter are owed but have not first been paid to or reported by the holder of an unrevoked motor fuel dealer's license, or for which liability for those taxes has not accrued to the holder of an unrevoked motor fuel dealer's license. (B) No person shall evade or attempt to evade in any manner a motor fuel tax im...

...orter license to a person that receives motor fuel in this state and exports that fuel out of this state and that demonstrates to the tax commissioner's satisfaction that the person is an exporter. (B) To obtain an exporter license, a person shall file, under oath, an application with the commissioner in such form as the commissioner prescribes. The application shall set forth the following information: (1) The n...

...(A) No person shall act in the capacity of a terminal operator within this state unless the person holds an unrevoked license issued by the tax commissioner to engage as a terminal operator. A person desiring to be a terminal operator shall file with the commissioner an application sworn to under oath. The application shall include the following: (1) The name under which the terminal operator will transact business ...

...tion 5735.02 of the Revised Code, every motor fuel dealer shall file with the tax commissioner a surety bond of not less than five thousand dollars, but may be required by the tax commissioner to submit a surety bond equal to three months' average tax liability, on a form approved by and with a surety satisfactory to the commissioner, upon which the motor fuel dealer shall be the principal obligor and the state shall...

...If a motor fuel dealer files a false monthly report of the information required under section 5735.06 of the Revised Code, fails to file a monthly report as required by that section or section 5735.024 of the Revised Code, or fails to pay the full amount of the tax as required by the motor fuel laws of the state or as may be agreed upon by the tax commissioner and the motor fuel dealer, the commissioner may revoke th...

...il dealer sells or attempts to sell any motor fuel upon which any motor fuel tax imposed by this chapter has not been paid; (2) The retail dealer attempts to evade any motor fuel tax imposed by this chapter; (3) The retail dealer violates any provision of this chapter. (B) The commissioner shall notify the retail dealer in writing of the revocation in the manner provided in section 5703.37 of the Revised Cod...

...the Revised Code purchases, for export, motor fuel in this state exclusive of the motor fuel tax, and subsequently diverts or causes the motor fuel to be diverted to a destination in this state or any state other than the originally designated state; (2) The exporter is no longer the holder of a valid license to purchase motor fuel tax free in the specified destination state or states for which the license is issu...

...If a terminal operator files a false monthly report of the information required under section 5735.063 of the Revised Code, or fails to file the monthly report required by section 5735.063 of the Revised Code, the tax commissioner may revoke the license of the terminal operator. The commissioner shall notify the terminal operator in writing of such revocation in the manner provided in section 5703.37 of the Revised C...

...If a permissive motor fuel dealer files a false monthly report of the information required under section 5735.06 of the Revised Code, fails to file the monthly report as required by section 5735.06 of the Revised Code, or fails to pay the full amount of the tax as required by this chapter or as may be agreed upon by the tax commissioner and the permissive motor fuel dealer, the commissioner may revoke the license of ...

...ns using the privilege of driving motor vehicles upon such highways and streets the cost of maintaining and repairing them; to pay the interest, principal, and charges on highway capital improvements bonds and other obligations issued pursuant to Section 2m of Article VIII, Ohio Constitution, and section 151.06 of the Revised Code; to pay the interest, principal, and charges on highway obligations issued pursuant to ...

...ion 5735.053 of the Revised Code to the motor fuel tax administration fund. Revenue remaining after such crediting and transfers shall be distributed each month as provided in divisions (A) to (E) of this section. (A) The portion of revenue described in division (A)(1) of section 5735.05 of the Revised Code shall be credited as follows: (1) One hundred thousand dollars to the grade crossing protection fund for the ...

... attributable to the operation of motor vehicles upon waters within the boundaries of this state. Of this amount, seven-eighths shall be credited to the waterways safety fund and shall be used for the purposes of sections 1547.71 to 1547.77 of the Revised Code, and one-eighth shall be credited to the wildlife boater angler fund and shall be used for the purposes specified in section 1531.35 of the Revised Code.

...ereby created in the state treasury the motor fuel tax administration fund for the purpose of paying the expenses of the department of taxation incident to the administration of the motor fuel laws. After the treasurer of state credits the tax refund fund out of tax receipts as required by section 5735.051 of the Revised Code, the treasurer of state shall transfer to the motor fuel tax administration fund each month ...

... for use other than for operating motor vehicles on the public highways or on waters within the boundaries of this state; (b) Exported from this state to any other state or foreign country as provided in division (A)(4) of section 5735.05 of the Revised Code; (c) Sold to the United States government or any of its agencies; (d) Sold for delivery to motor fuel dealers; (e) Sold exclusively for use in the operat...

...(A) If the tax commissioner so requires, the dealer shall remit each monthly tax payment electronically as prescribed by division (B) of this section. The commissioner shall notify each dealer required to remit taxes electronically of the dealer's obligation to do so. Failure by the commissioner to notify a dealer subject to this section to remit taxes electronically does not relieve the dealer of its obligation t...