Ohio Admin. Code 5703-11-02 - Evidence of purchase of motor vehicle fuel
(A) Each claim for refund of motor vehicle
fuel tax filed pursuant to sections
5735.14 and
5735.142 of the Revised Code,
shall be supported by evidence of purchase of such fuel. The evidence of
purchase shall be made by the seller of the fuel and shall specify:
(1) The name and address of the
seller;
(2) The name of the
purchaser;
(3) The date of
purchase;
(4) The type of fuel;
and
(5) The number of gallons of
fuel purchased, and, if applicable, the water content of the fuel.
The original of the evidence of purchase shall be given to the purchaser and a copy retained by the seller for a period of one year.
(B) Purchase may be
evidenced by an invoice, credit card purchase receipt, cash purchase receipt,
or any other document that meets the requirements of paragraph (A) of this
rule.
(C) If the evidence of
purchase submitted with the claim does not contain all of the information
required by paragraph (A) of this rule or is otherwise deficient, the tax
commissioner may require that the claimant supplement such evidence or may deny
that portion of the claim that is not supported by sufficient
evidence.
Notes
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5735.14, 5735.142
Prior Effective Dates: 11/19/1984, 09/17/2004
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