Ohio Statutes
§ 5736.03 — Avoidance of tax by receipt of fuel outside of state
Ohio § 5736.03
This text of Ohio § 5736.03 (Avoidance of tax by receipt of fuel outside of state) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ohio Rev. Code Ann. § 5736.03 (2026).
Text
(A)No person shall avoid the tax imposed by this chapter by receiving motor fuel outside of this state and transferring the motor fuel into this state within one year. Any such person shall be considered to have received the fuel in this state and shall include, in the calculation of calculated gross receipts, the number of gallons of motor fuel the person transfers into this state within one year after the person receives the property outside of this state.
(B)Any person that knowingly receives motor fuel from a supplier that is not licensed as required by section5736.06of the Revised Code shall include in the calculation of the person's calculated gross receipts the number of gallons of motor fuel the person received in this state or transported into this state from the un
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Legislative History
Effective: September 17, 2014 | Latest Legislation: House Bill 492 - 130th General Assembly
Nearby Sections
15
§ 5736.01
Definitions§ 5736.04
Tax return; remittance§ 5736.041
Active licensee list§ 5736.05
Failure to file return§ 5736.06
Suppliers license§ 5736.07
Revocation of license§ 5736.08
Application for refund§ 5736.11
Action by attorney general§ 5736.12
RecordkeepingCite This Page — Counsel Stack
Bluebook (online)
Ohio § 5736.03, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5736.03.