Ohio Code 5735.20 – Prohibited acts regarding refunds or engaging in business without license
(A) No person shall do any of the following:
Terms Used In Ohio Code 5735.20
- 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
- Exporter: means either of the following:
(1) A person that is licensed to collect and remit motor fuel taxes in a specified state of destination;
(2) A person that is statutorily prohibited from obtaining a license to collect and remit motor fuel taxes in a specified state of destination, and is licensed to sell or distribute tax-paid motor fuel in the specified state of destination. 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
- Motor fuel dealer: means any person who satisfies any of the following:
(a) The person imports from another state or foreign country or acquires motor fuel by any means into a terminal in this state;
(b) The person imports motor fuel from another state or foreign country in bulk lot vehicles for subsequent sale and distribution in this state from bulk lot vehicles;
(c) The person refines motor fuel in this state;
(d) The person acquires motor fuel from a motor fuel dealer for subsequent sale and distribution by that person in this state from bulk lot vehicles;
(e) The person possesses an unrevoked permissive motor fuel dealer's license. 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
- Retail dealer: means any person that sells or distributes motor fuel at a retail service station located in this state. See Ohio Code 5735.01
- state: means the state of Ohio. See Ohio Code 1.59
- Terminal: means a motor fuel storage or distribution facility that is supplied by pipeline or marine vessel. See Ohio Code 5735.01
(1) Knowingly collect or attempt to collect or cause to be repaid to the taxpayer or to any other person, either directly or indirectly, any refund of such tax without being entitled to the same;
(2) Engage in business in the state as a motor fuel dealer without holding an unrevoked license to engage in such business;
(3) Engage in business in the state as a retail dealer without holding an unrevoked license to engage in such business;
(4) Engage in business in the state as a permissive motor fuel dealer without holding an unrevoked license to engage in such business;
(5) Engage in business in the state as an exporter without holding an unrevoked license to engage in such business;
(6) Engage in business as a terminal operator without holding an unrevoked license to engage in such business;
(7) Engage in business as an aviation fuel dealer without holding an unrevoked license to engage in such business.
(B) Each day, or part thereof, during which any person engages in business as a motor fuel dealer, retail dealer, permissive motor fuel dealer, exporter, terminal operator, or aviation fuel dealer without being the holder of an unrevoked license constitutes a separate offense.