Ohio 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.
Terms Used In Ohio Code 5735.024
- Aviation fuel: means aviation gasoline or aviation grade kerosene or any other fuel that is used in aircraft. See Ohio Code 5735.01
- Aviation fuel dealer: means a person that acquires aviation fuel from a supplier or from another aviation fuel dealer for subsequent sale to a person other than an end user. See Ohio Code 5735.01
- in writing: includes any representation of words, letters, symbols, or figures; this provision does not affect any law relating to signatures. See Ohio Code 1.59
- 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
(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