Ohio Code 5735.07 – List of dealers that have valid licenses or registrations
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The tax commissioner shall publish on the department’s web site a list of all motor fuel dealers, aviation fuel dealers, and retail dealers that have valid licenses or registrations issued under this chapter. The list shall contain the name, address, and federal identification number or other motor fuel tax account number of each such person and, for motor fuel dealers, the number of gallons of motor fuel upon which those dealers were required to pay the tax as reported on the report or as determined by investigation of the commissioner.
Terms Used In Ohio Code 5735.07
- Aviation fuel: means aviation gasoline or aviation grade kerosene or any other fuel that is used in aircraft. 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
- 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
Last updated November 30, 2021 at 11:55 AM