Section 5735.01. Motor fuel tax definitions

Section 5735.011. Calculating cents per gallon rate

Section 5735.012. Measuring gross gallons and net gallons

Section 5735.013. Diesel gallon equivalent standard

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. Using revenues for waterways purposes

Section 5735.052. Selling or distributing dyed diesel fuel

Section 5735.053. Motor fuel tax administration fund

Section 5735.06. Motor fuel dealer to file monthly report - contents of report

Section 5735.061. Commissioner certifying rates to dealers

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 filed report

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 [Repealed]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. Calculating qualified fuel credit

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. Crediting of receipts into funds

Section 5735.24. [Repealed]

Section 5735.25. Levy of additional motor fuel tax

Section 5735.26. Crediting of receipts from additional tax

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. Levy of additional tax

Section 5735.291. Gasoline excise tax fund - highway operating fund

Section 5735.292. Conditional tax rates effective 7-1-2005

Section 5735.30. Levy of additional tax

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 5735.99. Penalty