us-oh/stat
Ohio Rev. Code § 5735.024
Sale and distribution exceptions
# (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 application required by this section.
# (D)
Each aviation fuel dealer shall file a report with the commissioner on or before the last day of each month for the preceding month. The commissioner shall adopt rules pursuant to Chapter 119. of the Revised Code specifying the information that shall be required to be included in the report.
# (E)
If an aviation fuel dealer files a false monthly report of the information required by the commissioner or fails to file a monthly report as required by this section, the commissioner may revoke the license of the aviation fuel dealer and notify the aviation fuel dealer in writing of such revocation in the manner provided in section 5703.37 of the Revised Code.
Last updated August 2, 2023 at 10:54 AM
Source: view the official text
In this chapter (40 sections)
- 5735.03 · Dealer's surety bond - release - lien on property
- 5735.04 · Revocation or cancellation of dealer's license - cancellation…
- 5735.05 · Levy of motor fuel excise tax - exceptions
- 5735.06 · Motor fuel dealer to file monthly report - contents of report
- 5735.07 · List of dealers that have valid licenses or registrations
- 5735.09 · Registration of transporters; reports
- 5735.10 · Dealers to retain records - inspection by tax commissioner
- 5735.011 · Measurement of liquid natural gas
- 5735.11 · Interest on late payment of tax or refund
- 5735.12 · Liability for additional charge or assessment for…
- 5735.13 · Refund of tax when motor fuel lost or destroyed
- 5735.14 · Reimbursement when fuel not used for in-state operation of…
- 5735.15 · Seller's statement required when purchaser claims right to…
- 5735.18 · Reimbursement for non-dealer sales for export outside state…
- 5735.19 · Records open to inspection by tax commissioner -…
- 5735.20 · Prohibited acts regarding refunds or engaging in business…
- 5735.021 · Application for permissive motor fuel dealer's license
- 5735.21 · Shipping document requirements
- 5735.022 · Application for retail dealer's license
- 5735.023 · Retail service station - prohibited acts
- 5735.024 · Sale and distribution exceptions
- 5735.025 · Prohibited acts generally
- 5735.026 · Application for exporter license
- 5735.027 · Application for terminal operator's license
- 5735.27 · Distribution of amount credited to gasoline excise tax fund…
- 5735.28 · Funds for maintaining state highways within municipal…
- 5735.33 · Delegation of investigation powers
- 5735.34 · Sale or discontinuing business
- 5735.35 · Personal liability for unpaid taxes
- 5735.40 · No tax to be imposed on alternative fuels - exceptions
- 5735.041 · Revocation of license of retail dealer
- 5735.042 · Revocation of license of exporter
- 5735.043 · Revocation or cancellation of license of terminal operator
- 5735.43 · Funding from motor fuel taxes; disclosure of use
- 5735.044 · Revocation or cancellation of license of permissive motor…
- 5735.50 · Notice of federal and state motor fuel tax rates
- 5735.051 · Levy of motor fuel excise tax; dispostion of revenue
- 5735.052 · Credits to waterways safety fund and wildlife boater angler…
- 5735.053 · Motor fuel tax administration fund
- 5735.062 · Electronic remittance of tax payments