Terms Used In Ohio Code > Chapter 5735 - Motor Fuel Tax

• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• agriculture: includes farming; ranching; aquaculture; algaculture meaning the farming of algae; apiculture and related apicultural activities, production of honey, beeswax, honeycomb, and other related products; horticulture; viticulture, winemaking, and related activities; animal husbandry, including, but not limited to, the care and raising of livestock, equine, and fur-bearing animals; poultry husbandry and the production of poultry and poultry products; dairy production; the production of field crops, tobacco, fruits, vegetables, nursery stock, ornamental shrubs, ornamental trees, flowers, sod, or mushrooms; timber; pasturage; any combination of the foregoing; the processing, drying, storage, and marketing of agricultural products when those activities are conducted in conjunction with, but are secondary to, such husbandry or production; and any additions or modifications to the foregoing made by the director of agriculture by rule adopted in accordance with Chapter 119 of the Revised Code. See Ohio Code 1.61
• Another: when used to designate the owner of property which is the subject of an offense, includes not only natural persons but also every other owner of property. See Ohio Code 1.02
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• 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
• Aviation gasoline: means fuel specifically compounded for use in reciprocating aircraft engines. See Ohio Code 5735.01
• Aviation grade kerosene: means any kerosene type jet fuel covered by ASTM Specification D1655 or meeting specification MIL-DTL-5624T (Grade JP-5) or MTL-DTL-83133E (Grade JP-8). See Ohio Code 5735.01
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• Bond: includes an undertaking. See Ohio Code 1.02
• Bulk lot vehicle: means railroad tank cars, transport tank trucks, and tank wagons with a capacity of at least 1,400 gallons. See Ohio Code 5735.01
• Bulk plant: means a motor fuel storage and distribution facility, other than a terminal, from which motor fuel may be withdrawn by railroad car, transport trucks, tank wagons, or marine vessels. See Ohio Code 5735.01
• Compressed natural gas: means natural gas compressed to a level at or above two thousand nine hundred pounds per square inch and stored in high pressure containers. See Ohio Code 5735.01
• Consumer: means a buyer of motor fuel for purposes other than resale in any form. See Ohio Code 5735.01
• Continuance: Putting off of a hearing ot trial until a later time.
• Contract: A legal written agreement that becomes binding when signed.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Diesel fuel: means any liquid fuel capable of use in discrete form or as a blend component in the operation of engines of the diesel type, including transmix when mixed with diesel fuel. See Ohio Code 5735.01
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Dyed diesel fuel: means diesel fuel satisfying the requirements of 26 U. See Ohio Code 5735.01
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Executor: A male person named in a will to carry out the decedent
• Export: means to obtain motor fuel in this state for sale or other distribution outside this state. 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

• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Gasoline: means any of the following:

  (1) All products, commonly or commercially known or sold as gasoline;

  (2) Any blend stocks or additives, including alcohol, that are sold for blending with gasoline, other than products typically sold in containers of five gallons or less;

  (3) Transmix when mixed with gasoline, unless certified, as required by the tax commissioner, for withdrawal from terminals for reprocessing at refineries;

  (4) Alcohol that is offered for sale or sold for use as, or commonly and commercially used as, a fuel for internal combustion engines. See Ohio Code 5735.01

• Gross gallons: means U. See Ohio Code 5735.01
• Import: means motor fuel delivered into this state from outside this state. See Ohio Code 5735.01
• imprisonment: means being imprisoned under a sentence imposed for an offense or serving a term of imprisonment, prison term, jail term, term of local incarceration, or other term under a sentence imposed for an offense in an institution under the control of the department of rehabilitation and correction, a county, multicounty, municipal, municipal-county, or multicounty-municipal jail or workhouse, a minimum security jail, a community-based correctional facility, or another facility described or referred to in section 2929. See Ohio Code 1.05
• 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
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Kerosene: means all grades of kerosene, including, but not limited to, the two grades of kerosene, no. See Ohio Code 5735.01
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Licensed exporter: means any person possessing an unrevoked exporter's license issued by the tax commissioner under section 5735. See Ohio Code 5735.01
• Licensed motor fuel dealer: means any dealer possessing an unrevoked motor fuel dealer's license issued by the tax commissioner as provided in section 5735. See Ohio Code 5735.01
• Lien: A claim against real or personal property in satisfaction of a debt.
• 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

• Motor vehicles: includes all vehicles, vessels, watercraft, engines, machines, or mechanical contrivances which are powered by internal combustion engines or motors. See Ohio Code 5735.01
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• 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
• Property: means real and personal property. See Ohio Code 1.59
• Public highways: means lands and lots over which the public, either as user or owner, generally has a right to pass, even though the same are closed temporarily by the authorities for the purpose of construction, reconstruction, maintenance, or repair. See Ohio Code 5735.01
• receipt: means distributed or sold for use or used to generate power for the operation of motor vehicles upon the public highways or upon waters within the boundaries of this state. See Ohio Code 5735.01
• Refinery: means a facility used to produce motor fuel and from which motor fuel may be removed by pipeline, by vessel, or at a rack. See Ohio Code 5735.01
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• 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
• 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
• Retail service station: means a location from which motor fuel is sold to the general public and is dispensed or pumped directly into motor vehicle fuel tanks for consumption. See Ohio Code 5735.01
• Rule: includes regulation. See Ohio Code 1.59
• 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
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Transit bus: means a motor vehicle that is operated for public transit or paratransit service on a regular and continuing basis within the state by or for a county, a municipal corporation, a county transit board pursuant to sections 306. See Ohio Code 5735.01
• 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

• Trustee: A person or institution holding and administering property in trust.
• United States: includes all the states. See Ohio Code 1.59
• Waters within the boundaries of this state: means all streams, lakes, ponds, marshes, water courses, and all other bodies of surface water, natural or artificial, which are situated wholly or partially within this state or within its jurisdiction, except private impounded bodies of water. See Ohio Code 5735.01
• Whoever: includes all persons, natural and artificial; partners; principals, agents, and employees; and all officials, public or private. See Ohio Code 1.02