Ohio Admin. Code 5703-11-03 - Reimbursement for fuel used outside Ohio
(A) A user of motor vehicle fuel upon which
the Ohio tax has been paid may make application for a reimbursement of the tax
for such motor vehicle fuel used by the user in another state on which a tax is
paid for such usage. The application shall be made on a refund form prescribed
by the tax commissioner.
(B) The
refund application must be received by the tax commissioner within the time
prescribed by Chapter 5735. of the Revised Code. It shall be accompanied by
evidence of purchase in accordance with rule
5703-11-02
of the Administrative Code and by evidence of compliance by the claimant with
the motor vehicle fuel tax laws of the state in which the fuel was used.
Evidence of compliance shall consist of:
(1) A copy of the claimant's fuel tax report
to such other state, with a copy of the canceled check which paid such
tax;
(2) A copy of the fuel report
certified as to its correctness by the state official with whom it was filed;
or
(3) A certification by the state
official having jurisdiction over fuel taxes to the effect that the claimant is
in compliance with that state's fuel tax laws for the period for which the
application is made.
(C)
No application for refund of tax on less than one hundred gallons of fuel shall
be filed and, if filed, shall not be processed. No reimbursement shall be
allowed for motor vehicle fuel used in a state that does not impose an excise
tax on such use.
(D) Any
application or portion of an application not supported by evidence of purchase
and compliance as required by paragraph (B) of this rule shall be
denied.
Notes
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5735.14, 5735.18
Prior Effective Dates: 03/22/1985, 09/17/2004
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