Ohio Code § 5735.122
Ohio Code § 5735.122. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5735.122.
The tax commissioner shall refund to dealers or to any person assessed motor fuel
tax amounts paid illegally or erroneously or paid on an illegal or erroneous assessment. Applications for refund shall be filed with the tax commissioner, on the form prescribed
by the commissioner, within four years from the date of the illegal or erroneous payment. No person shall file a claim for the tax on fewer than one hundred gallons of motor
fuel. On the filing of the application, the commissioner shall determine the amount of refund
to which the applicant is entitled. If the amount is not less than that claimed, the commissioner shall certify the
amount to the director of budget and management and treasurer of state for payment
from the tax refund fund created by section 5703.052 of the Revised Code , except that no refund shall be authorized or paid on a claim for the tax on fewer
than one hundred gallons of motor fuel. If the amount is less than that claimed, the commissioner shall proceed in accordance
with section 5703.70 of the Revised Code . The refund authorized by this section or section 5703.70 of the Revised Code shall be reduced by the cents per gallon amount of any qualified fuel credit received
under section 5735.145 of the Revised Code , as determined by the commissioner, for each gallon of qualified fuel included in
the total gallonage of motor fuel upon which the refund is computed.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5735.122
- 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 § 5735.122?
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 § 5735.122 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 § 5735.122 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?
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