(A) On or before the last day of each month, each exporter of motor fuel, licensed under section 5735.026 of the Revised Code, shall file with the tax commissioner a report for the preceding calendar month on forms prescribed by or in a form acceptable to the tax commissioner. The report shall include the following:

Terms Used In Ohio Code 5735.064

  • Export: means to obtain motor fuel in this state for sale or other distribution outside this state. See Ohio Code 5735.01
  • Exporter: means either of the following:

    (1) A person that is licensed to collect and remit motor fuel taxes in a specified state of destination;

    (2) A person that is statutorily prohibited from obtaining a license to collect and remit motor fuel taxes in a specified state of destination, and is licensed to sell or distribute tax-paid motor fuel in the specified state of destination. See Ohio Code 5735.01

  • Licensed exporter: means any person possessing an unrevoked exporter's license issued by the tax commissioner under section 5735. See Ohio Code 5735.01
  • Motor fuel: means gasoline, diesel fuel, kerosene, compressed natural gas, or any other liquid motor fuel, including, but not limited to, liquid petroleum gas or liquid natural gas, but excluding substances prepackaged and sold in containers of five gallons or less. See Ohio Code 5735.01
  • Motor fuel dealer: means any person who satisfies any of the following:

    (a) The person imports from another state or foreign country or acquires motor fuel by any means into a terminal in this state;

    (b) The person imports motor fuel from another state or foreign country in bulk lot vehicles for subsequent sale and distribution in this state from bulk lot vehicles;

    (c) The person refines motor fuel in this state;

    (d) The person acquires motor fuel from a motor fuel dealer for subsequent sale and distribution by that person in this state from bulk lot vehicles;

    (e) The person possesses an unrevoked permissive motor fuel dealer's license. See Ohio Code 5735.01

  • Person: includes individuals, partnerships, firms, associations, corporations, receivers, trustees in bankruptcy, estates, joint-stock companies, joint ventures, the state and its political subdivisions, and any combination of persons of any form. See Ohio Code 5735.01
  • Report: means a report or return required to be filed under this chapter and may be used interchangeably with, and for all purposes has the same meaning as, "return. See Ohio Code 5735.01
  • state: means the state of Ohio. See Ohio Code 1.59

(1) An itemized statement of the number of gallons of all motor fuel received during the preceding calendar month for export by the licensed exporter;

(2) An itemized statement of the number of gallons of all motor fuel exported from the state;

(3) Any other information the commissioner deems necessary.

(B) No person required by this section to file a report shall file a false or fraudulent report or supporting schedule.

(C) Any person who obtains untaxed motor fuel for export from this state, but later diverts or causes to be diverted motor fuel to a destination in this state, is deemed a motor fuel dealer as regards any unpaid motor fuel taxes levied thereon. Taxes levied against such person may be collected by assessment as provided in section 5735.12 or 5735.121 of the Revised Code.

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