33 chapters · 1,351 sections in this title.
Ohio Rev. Code Ann. § 5735.35 Personal liability for unpaid taxes
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(A)(1) If any person, regardless of organizational form, required to file reports and to remit taxes imposed under this chapter fails for any reason to file such reports or pay such taxes, any employees of the person having control or supervision of, or charged with the responsib…
Ohio Rev. Code Ann. § 5735.40 No tax to be imposed on alternative fuels - exceptions
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(A) As used in this section:(1) "Alternative fuel" has the same meaning as in section 125.831 of the Revised Code.(2) "Political subdivision" means a county, township, municipal corporation, school district, or other body corporate and politic responsible for governmental activit…
Ohio Rev. Code Ann. § 5735.43 Funding from motor fuel taxes; disclosure of use
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Any agency or entity, including a local government entity, that receives funding derived from the motor fuel tax levied under Chapter 5735. of the Revised Code, and either expends the funds on a project that takes more than seven business days to complete, or expends $500,000 or …
Ohio Rev. Code Ann. § 5735.50 Notice of federal and state motor fuel tax rates
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(A) As used in this section: (1) "Rate of federal motor fuel tax" means the rate of tax levied under section 4081 of the Internal Revenue Code on one gallon of gasoline other than aviation gasoline or one gallon of diesel fuel, as those terms are defined in section 4083 of the In…