Ohio Code 5735.09 – Registration of transporters; reports
(A) Every transporter shall register with the tax commissioner on a form prescribed by the commissioner.
Terms Used In Ohio Code 5735.09
- 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
- state: means the state of Ohio. See Ohio Code 1.59
- Transporter: means either of the following:
(1) A railroad company, street, suburban, or interurban railroad company, a pipeline company, or water transportation company that transports motor fuel, either in interstate or intrastate commerce, to points in this state;
(2) A person that transports motor fuel by any manner to a point in this state. See Ohio Code 5735.01
Each transporter shall report all deliveries of motor fuel made to points in this state to the commissioner on forms prescribed by the commissioner. Such reports shall cover monthly periods, shall be submitted within thirty days after the close of the month covered by the report, shall show the name and address of the person to whom the deliveries of motor fuel were actually made, the name and address of the person that assumes ownership of the motor fuel, the point of origin, the point of delivery, the date of delivery, and the number and initials of each car if shipped by rail, the quantity of each shipment and delivery in gallons, the date delivered, the name of the person to whom delivered, the point of shipment, the point of delivery, the name of the boat or barge if delivered by water, and if delivered by other means, the manner in which such delivery is made.
(B) No person required by this section to file a report shall file a false or fraudulent report or supporting schedule.