Ohio Code § 5735.064
Ohio Code § 5735.064. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5735.064.
(A) On or before the last day of each month, each exporter of motor fuel, licensed under section 5735.026 of the Revised Code , shall file with the tax commissioner a report for the preceding calendar month on
forms prescribed by or in a form acceptable to the tax commissioner. The report shall include the following: (1) An itemized statement of the number of gallons of all motor fuel received during
the preceding calendar month for export by the licensed exporter; (2) An itemized statement of the number of gallons of all motor fuel exported from the
state; (3) Any other information the commissioner deems necessary. (B) No person required by this section to file a report shall file a false or fraudulent
report or supporting schedule. (C) Any person who obtains untaxed motor fuel for export from this state, but later diverts
or causes to be diverted motor fuel to a destination in this state, is deemed a motor
fuel dealer as regards any unpaid motor fuel taxes levied thereon. Taxes levied against such person may be collected by assessment as provided in section 5735.12 or 5735.121 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5735.064
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 5735.064?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 5735.064 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 5735.064 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.