Ohio Revised Code Search

...(A) Every transporter shall register with the tax commissioner on a form prescribed by the commissioner. Each transporter shall report all deliveries of motor fuel made to points in this state to the commissioner on forms prescribed by the commissioner. Such reports shall cover monthly periods, shall be submitted within thirty days after the close of the month covered by the report, shall show the name and add...

...(A) Each motor fuel dealer and each retail dealer shall maintain complete and accurate records of purchases and sales of motor fuel and shall procure and retain all invoices, bills of lading, and other documents relating thereto, except that no retail dealer shall be required to issue or maintain invoices relating to that retail dealer's sales of motor fuel. (B) Every retail dealer shall take meter readings or total...

...No person, other than a motor fuel dealer, shall sell or dispose of any untaxed motor fuel without the prior written permission of the tax commissioner. Upon investigation, the commissioner shall determine whether any tax shall be imposed on the transaction. Full and complete documentation shall be submitted by the seller to the commissioner upon the commissioner's request. Failure to obtain prior approval from the ...

...Whenever the tax commissioner discovers any motor fuel subject to the taxes levied under Chapter 5735. of the Revised Code and upon which the taxes have not been paid, the commissioner may seize and take possession of the motor fuel. The motor fuel shall be forfeited to the state, and the commissioner, within a reasonable time thereafter, may sell the forfeited motor fuel. The commissioner shall collect the taxes du...

...Whenever the tax commissioner discovers any motor fuel at a retail service station subject to the taxes levied under this chapter and upon which the taxes have not been paid, the commissioner may padlock the pumps of the retail service station until the taxes are paid.

...(A) If the tax or any portion of the tax imposed by this chapter, whether determined by the tax commissioner or the motor fuel dealer, is not paid on or before the date prescribed in section 5735.06 of the Revised Code, interest shall be collected and paid in the same manner as the tax upon the unpaid amount, computed at the rate per annum prescribed by section 5703.47 of the Revised Code, from the date prescribed fo...

...(A) Any person required by this chapter to file reports or pay the tax levied by this chapter who fails to do so within the time prescribed may be liable for an additional charge not exceeding the greater of ten per cent of the person's tax liability for that month or fifty dollars. The tax commissioner may remit all or a portion of the additional charge and may adopt rules relating to the remission of all or a...

...(A) If the tax commissioner finds that any person liable for tax under this chapter is about to depart from the state, remove property from the state, conceal self, or conceal the person's property, or do any other act tending to prejudice, obstruct, or render wholly or partly ineffectual proceedings to collect the tax, unless proceedings are commenced without delay, or if the commissioner believes that the coll...

...The tax commissioner shall refund to dealers or to any person assessed motor fuel tax amounts paid illegally or erroneously or paid on an illegal or erroneous assessment. Applications for refund shall be filed with the tax commissioner, on the form prescribed by the commissioner, within four years from the date of the illegal or erroneous payment. No person shall file a claim for the tax on fewer than one hundred gal...

...If any person imports, sells, uses, delivers, or stores, within this state, motor fuel upon which the tax imposed by this chapter has not first been paid or liability for the tax imposed by this chapter on the motor fuel has not accrued to the holder of an unrevoked motor fuel dealer's license, the commissioner may make an assessment against the person under section 5735.12 or 5735.121 of the Revised Code for the mot...

...(A)(1) Any person that sells or distributes dyed diesel fuel when that person knows or has reason to know that the dyed diesel fuel will be used in the operation of a motor vehicle on the public highways or upon waters within the boundaries of this state is subject to one or both of the following: (a) A penalty of one thousand dollars or ten dollars per gallon of dyed diesel fuel so sold or distributed, whichever is...

...A refund shall be made to any person for the motor fuel tax paid on any motor fuel that is lost or destroyed through leakage, fire, explosion, lightning, flood, tornado, windstorm, or any other cause, except theft, evaporation, shrinkage, and unaccounted-for losses. No refund shall be authorized or ordered under this section for any single loss of less than one hundred gallons, nor except upon notice to the tax commi...

...(A) Any person who uses any motor fuel, on which the tax imposed by this chapter has been paid, for the purpose of operating stationary gas engines, tractors not used on public highways, unlicensed motor vehicles used exclusively in intraplant operations, vessels when used in trade, including vessels when used in connection with an activity that constitutes a person's chief business or means of livelihood or any othe...

...Any retail dealer of motor fuel shall receive a refund for Ohio motor fuel taxes paid on fuel lost by a retail dealer through shrinkage and evaporation. This refund shall be one per cent of the Ohio motor fuel taxes paid on fuel purchased during any semiannual period ending the thirtieth day of June or the thirty-first day of December. In order to receive a refund, the retail dealer shall file with the tax co...

...(A)(1) Any person who uses any motor fuel, on which the tax imposed by section 5735.05 of the Revised Code has been paid, for the purpose of operating a transit bus shall be reimbursed in the amount of the total tax paid on motor fuel so used by public transportation systems providing transit or paratransit service on a regular and continuing basis within the state, or by a person contracting with such a system and p...

...If a person entitled to a refund under this chapter is indebted to the state for any tax or fee administered by the tax commissioner that is paid to the state or to the clerk of courts pursuant to section 4505.06 of the Revised Code, or any charge, penalty, or interest arising from such a tax or fee, the amount refundable may be applied in satisfaction of the debt. If the amount refundable is less than the amount of ...

...When motor fuel is sold to a person who claims to be entitled to a refund under section 5735.14 or 5735.142 of the Revised Code, the seller of such motor fuel shall provide to the person documentation that indicates that the liability to the state for the excise tax imposed under the motor fuel laws of this state on such motor fuel has been assumed by the seller, and that said excise tax has already been paid or will...

...Any person other than a motor fuel dealer who purchases motor fuel upon which the tax has been paid to this state and who sells the same outside this state for use outside this state or who uses the same on highways or waters outside this state and pays a tax on such use or sells the same to the United States government or any of its agencies may be reimbursed in the amount of such tax as provided in this chapter. Al...

...(A) The tax commissioner may examine, during the usual business hours of the day, the records, books, invoices, storage tanks, and any other equipment of any motor fuel dealer, retail dealer, exporter, terminal operator, purchaser, aviation fuel dealer, or transporter pertaining to motor fuel received, sold, shipped, or delivered, to determine whether the taxes imposed by this chapter have been paid and to verify the...

...(A) No person shall do any of the following: (1) Knowingly collect or attempt to collect or cause to be repaid to the taxpayer or to any other person, either directly or indirectly, any refund of such tax without being entitled to the same; (2) Engage in business in the state as a motor fuel dealer without holding an unrevoked license to engage in such business; (3) Engage in business in the state as a retail deal...

...(A) No person shall transport motor fuel in a bulk lot vehicle from or to a destination in this state unless the person possesses a shipping document created by a terminal or a bulk plant where the bulk lot vehicle received the fuel. The terminal or bulk plant shall provide the shipping document to the operator of the bulk lot vehicle and the document must contain all of the following: (1) The name and address of th...

...(A) There is hereby created in the state treasury the gasoline excise tax fund. All investment earnings of the fund shall be credited to the fund. Revenue credited to the fund under section 5735.051 from the tax levied under section 5735.05 of the Revised Code shall be distributed to municipal corporations, counties, and townships as provided in divisions (A)(1), (2), and (3) of this section. (1) The amount distri...

...Wherever a municipal corporation is on the line of the state highway system as designated by the director of transportation as an extension or continuance of the state highway system, seven and one-half per cent of the amount paid to any municipal corporation pursuant to sections 4501.04 and 5735.27 of the Revised Code shall be used by it only to construct, reconstruct, repave, widen, maintain, and repair such highwa...

...For purposes of enforcing this chapter, the tax commissioner, in accordance with section 5743.45 of the Revised Code, may delegate any investigation powers of the commissioner to any employee of the department of taxation who has been certified by the Ohio peace officer training commission and who is engaged in the enforcement of this chapter. Upon such a delegation in accordance with that section, the provisions of ...

...(A) If any motor fuel dealer sells that motor fuel dealer's entire business or discontinues operating that business, the taxes and any interest and penalties imposed under this chapter that arose prior to the date of sale or discontinuation become due and payable immediately. Within fifteen days after the date of the sale or discontinuation of the business, the motor fuel dealer shall make a final return and p...

...The month of May is designated as "Food Allergy Awareness Month."

...The month of March is designated as "Triple Negative Breast Cancer Awareness Month."

...The twenty-first day of February is designated as "Rascal Flatts Day," in honor of the country music group consisting of Gary LeVox, Jay DeMarcus, and Joe Don Rooney.

...The twenty-fourth day of May is designated as "First Responders' Appreciation Day" to recognize individuals who risk their own safety on a daily basis in the execution of their duties to protect the public.

...The twelfth day of September is designated "Jesse Owens Day," in honor of Jesse Owens, a track and field champion and national hero, who was born on that day in 1913. Known affectionately as the Buckeye Bullet, Jesse Owens, representing The Ohio State University, set three world records in the 220-yard dash, the 220-yard low hurdles, and the long jump at the Big Ten track and field finals on May 25, 1935, and, repres...

...The month of September is designated "We Card Month" to encourage retailers to ask for identification from each person who attempts to purchase age-restricted products in order to prevent sales of those products to minors.

...The month of April is designated as "Sarcoidosis Awareness Month."

...The third day of February is designated "Charles Follis Day" in honor of the first African American professional football player who was born on that day in 1879, and who played for the Shelby Blues.

...The month of April is designated as "Parkinson's Disease Awareness Month."

...The month of July is designated as "Sarcoma Awareness Month" to raise awareness of sarcoma, a type of cancer that affects humans and canines.

...The tenth day of November is designated as Armed Services, Peace Officer, First Responder, and Dual Service Recognition Day for individuals who have served, or who are serving, in the armed services and also have served, or who are serving, as a police officer or other first responder. These individuals, twice the servants, shall be recognized and honored on the tenth day of November.

...Beginning in 2018, and every year thereafter, the full week beginning on the first Monday in May is designated as in-demand jobs week. Every year during in-demand jobs week, the governor's office of workforce transformation, in collaboration with the departments of job and family services, education and workforce, and higher education, shall organize activities to raise awareness among educators, students, and par...

...The seventeenth day of February is designated as "Annie Glenn Communication Disorders Awareness Day."

...The month of September is designated as "Pain Awareness Month" to raise public awareness and understanding of physical pain and pain management.

...The seventeenth day of May is designated as "Diffuse Intrinsic Pontine Glioma Awareness Day."

...The month of May is designated as "Drive Ohio Byways Month" because May is the start of tourism season in Ohio.

...The eighteenth day of February is designated "Toni Morrison Day," in honor of the American novelist, essayist, and teacher, who was born on that day in 1931. Chloe Anthony Wofford Toni Morrison, born and raised in Lorain, Ohio, was a recipient of the Nobel prize in literature and the presidential medal of freedom.

...The seventeenth day of August is designated as "Eugene 'Gene' F. Kranz Day."

...Every Saturday afternoon is a legal holiday, beginning at twelve noon and ending at twelve midnight. No section of the Revised Code and no decision of any court shall affect the validity of any check, bill of exchange, order, promissory note, due bill, mortgage, or other writing obligatory made, signed, negotiated, transferred, assigned, or paid by any person, corporation, or bank upon said holiday, or any other tran...

...Any financial institution doing business in this state may outside of regular banking hours on any day, or at any time on a day which is in whole or in part a holiday, pay, certify, or accept negotiable or nonnegotiable instruments including a demand instrument dated on the holiday on which it is presented for payment, certification, or acceptance, and transact any other business which would be valid if done on a bus...

...sociation incorporated pursuant to the "Home Owner's Loan Act of 1933," federal home loan bank, or any branch of any of the foregoing financial institutions may remain closed on any certain week day designated by the board of directors of such financial institution. Not less than fifteen nor more than thirty days before closing on said certain week day, such financial institution shall post a notice in a conspicuous ...

...The seventh day of August is designated as "Ohio Purple Heart Day," in harmony with national Purple Heart Day, and in honor of the service and sacrifice of combat wounded veterans.

...The month of June is designated as "Ohio Goes Boating Month."

...The Saturday before Thanksgiving day is designated as "Ohio Survivors of Suicide Loss Day."

...The twenty-second day of September is designated as "Veterans Suicide Awareness and Prevention Day."

...ed Code. (B) The department of mental health and addiction services shall develop a program that is designed to educate and train the employees of each state correctional institution, the employees of each department of youth services institution, and other persons associated by contract or otherwise with each state correctional institution or each department of youth services institution, who will be respons...

... There is hereby created the behavioral health drug reimbursement program. The program shall be administered by the department of mental health and addiction services. The purpose of the program is to provide state reimbursement to counties for the cost of the following drugs that are administered or dispensed to inmates of county jails in this state and individuals confined in community-based correctional facilit...

...sed Code. (B) The director of mental health and addiction services shall establish a program to make electroencephalogram (EEG) combined transcranial magnetic stimulation available for veterans, first responders, and law enforcement officers. Eligible individuals must have substance use disorders, mental illness, sleep disorders, traumatic brain injuries, sexual trauma, post traumatic stress disorder and accompany...

...(A) The director of mental health and addiction services may acquire by purchase, lease, or otherwise such real and personal property rights in the name of the state as are necessary for the purposes of the department. (B) When it is necessary for a state institution under the jurisdiction of the department to acquire any real estate, right-of-way, or easement in real estate in order to accomplish the purpos...

...(A) The department of mental health and addiction services shall: (1) To the extent the department has available resources and in consultation with boards of alcohol, drug addiction, and mental health services, support the community-based continuum of care that the boards are required by section 340.032 of the Revised Code to establish. The department shall provide the support on a district or multi-district basis....

...The director of mental health and addiction services, with respect to all mental health and addiction facilities, addiction services, mental health services, and recovery supports established and operated or provided under Chapter 340. of the Revised Code, shall do all of the following: (A) Adopt rules pursuant to Chapter 119. of the Revised Code that may be necessary to carry out the purposes of this chapter and Ch...

...(A) The director of mental health and addiction services, in accordance with procedures established under division (F)(5) of section 5119.22 of the Revised Code, may issue to a board of alcohol, drug addiction, and mental health services a time-limited waiver of the requirement of section 340.033 of the Revised Code that ambulatory detoxification and medication-assisted treatment be made available within the borders ...

...(A) The department of mental health and addiction services shall establish a methodology for allocating to boards of alcohol, drug addiction, and mental health services the funds appropriated by the general assembly to the department for the purpose of the community-based continuum of care that each board establishes under section 340.032 of the Revised Code. The department shall establish the methodology after noti...

... of alcohol, drug addiction, and mental health services shall submit an annual report to the department of mental health and addiction services specifying how the board used funds allocated to the board under section 5119.23 of the Revised Code for administrative functions in the year preceding the report's submission. The director of mental health and addiction services shall establish the date by which the re...

...(A) The director of mental health and addiction services may withhold funds, in whole or in part, that otherwise are to be allocated to a board of alcohol, drug addiction, and mental health services under section 5119.23 of the Revised Code if either of the following circumstances apply: (1) The board fails to comply with Chapter 340. or 5119. of the Revised Code or rules of the department of mental health and addic...

...ices to maintain the confidentiality of health and medical records, the right as a person detained for medical purposes to receive adequate and appropriate treatment, and the right to vote.

...ting attorney or the director of mental health and addiction services, a court of competent jurisdiction may order the disclosure of records or information referred to in division (B) of this section if the court has reason to believe that a federally assisted program for the treatment of substance use disorders is being operated or used in a manner contrary to law. The use of any information or record so disclosed s...

...n and pertaining to the person's mental health condition, assessment, provision of care, treatment, or recovery supports, or payment for assessment, care, treatment, or recovery supports that are maintained in connection with any services certified by the department of mental health and addiction services, any recovery supports paid for with funds administered by the department or a board of alcohol, drug addictio...

...The department of mental health and addiction services, in conjunction with boards of alcohol, drug addiction, and mental health services and community mental health boards, shall develop a coordinated system for tracking and monitoring persons found not guilty by reason of insanity and committed pursuant to section 2945.40 of the Revised Code who have been granted a conditional release and persons found incomp...

...The department of mental health and addiction services promptly shall develop and maintain a program that continually provides the courts of this state with relevant information pertaining to addiction services and programs available both within their jurisdictions and statewide in order to facilitate the ability of the courts to utilize treatment and rehabilitation alternatives in addition to or in lieu of imp...

...the control of the department of mental health and addiction services in accordance with the competitive selection procedures of Chapter 125. of the Revised Code and such rules as the department of administrative services adopts. All bids shall be publicly opened on the day and hour and at the place specified in the advertisement. Preference shall be given to bidders in localities wherein the institution is located,...

...The department of mental health and addiction services may examine into, with or without expert assistance, the question of the mental and physical condition of any person committed to or involuntarily confined in any hospital for persons with mental illnesses, or restrained of liberty at any place within this state by reason of alleged mental illness and may order and compel the discharge of any such person who is n...

...The department of mental health and addiction services is hereby designated as the state administrative agency for the substance abuse prevention treatment block grant and the community mental health services block grant authorized by the "Public Health Services Act," 95 Stat. 357, 543, 42 U.S.C. 300x, as amended, and similar alcohol, drug abuse, or mental health programs that are specified in an appropriations...

...(A)(1) The department of mental health and addiction services shall inspect and license all hospitals that receive persons with mental illnesses, except those hospitals managed by the department. No hospital may receive for care or treatment, either at public or private expense, any person who is or appears to have a mental illness, whether or not so adjudicated, unless the hospital has received a license from the de...

...If the department of mental health and addiction services determines that a hospital not licensed by the department is receiving for care or treatment any person who is or appears to have a mental illness, the department may request in writing that the attorney general petition the court of common pleas in the county where the hospital is located to enjoin the hospital from continued operation in violation of section...

...s licensed by the department of mental health and addiction services. As used in this section, "third-party payer" means a health insuring corporation licensed under Chapter 1751. of the Revised Code, an insurance company that issues sickness and accident insurance in conformity with Chapter 3923. of the Revised Code, a state-financed health insurance program under Chapter 3701., 4123., or 5101. of the Revis...

...is licensed by the department of mental health and addiction services, as provided by section 5119.33 of the Revised Code.

...val to operate a hospital or practice a health care profession. (B)(1) When submitting an application for initial or renewed licensure of a hospital under section 5119.33 of the Revised Code, the applicant shall notify the department of mental health and addiction services of any adverse action taken against the hospital or the hospital's owner, sponsor, medical director, administrator, or any of its principals wi...

...ty" is a publicly or privately operated home or facility that falls into one of the following categories: (a) Class one facilities provide accommodations, supervision, personal care services, and mental health services for one or more unrelated adults with mental illness or one or more unrelated children or adolescents with severe emotional disturbances; (b) Class two facilities provide accommodations, supervis...

...itectural design and site layout of the home and the location, nature, and height of any walls, screens, and fences to be compatible with adjoining land uses and the residential character of the neighborhood; (2) Require compliance with yard, parking, and sign regulation. (C) Divisions (A) and (B) of this section do not affect any right of a political subdivision to permit a person to operate a residential facility...