Ohio Code § 5735.14

§ 5735.14.

(A) Any person who uses any motor fuel, on which the tax imposed by this chapter has

been paid, for the purpose of operating stationary gas engines, tractors not used

on public highways, unlicensed motor vehicles used exclusively in intraplant operations,

vessels when used in trade, including vessels when used in connection with an activity

that constitutes a person's chief business or means of livelihood or any other vessel

used entirely for commercial purposes, vessels used for commercial fishing, vessels

used by the sea scout department of the boy scouts of America chiefly for training

scouts in seamanship, vessels used or owned by any railroad company, railroad car

ferry company, the United States, this state, or any political subdivision of this

state, or aircraft, or who uses any such fuel upon which such tax has been paid, for

cleaning or for dyeing, or any purpose other than the operation of motor vehicles

upon highways or upon waters within the boundaries of this state, shall be reimbursed

in the amount of the tax so paid on such motor fuel as provided in this section;  provided,

that any person purchasing motor fuel in this state on which taxes levied under Title

LVII of the Revised Code have been paid shall be reimbursed for such taxes paid in

this state on such fuel used by that person in another state on which a tax is paid

for such usage, except such tax used as a credit against the tax levied by section 5728.06 of the Revised Code .  A person shall not be reimbursed for taxes paid on fuel that is used while a motor

vehicle is idling or used to provide comfort or safety in the operation of a motor

vehicle.  Sales of motor fuel, on which the tax imposed by this chapter has been paid, from

one person to another do not constitute use of the fuel and are not subject to a refund

under this section. (B) Any person who uses in this state any motor fuel with water intentionally added to

the fuel, on which the taxes imposed by this chapter or Chapter 5728. of the Revised

Code have been paid, shall be reimbursed in the amount of the taxes so paid on ninety-five

per cent of the water.  This division applies only to motor fuel that contains at least nine per cent water,

by volume. (C) A person claiming reimbursement under this section shall file with the tax commissioner

an application for refund within one year from the date of purchase, stating the quantity

of fuel used for the refundable purposes in division (A) or (B) of this section, except

that no person shall file a claim for the tax on fewer than one hundred gallons of

motor fuel.  An application for refund filed for the purpose of division (B) of this section

also shall state the quantity of water intentionally added to the motor fuel.  No person shall claim reimbursement under that division on fewer than one hundred

gallons of water.  The application shall be accompanied by the statement described in section 5735.15 of the Revised Code showing such purchase, together with evidence of payment of the tax. (D) After consideration of the application and statement, 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 .  If the amount is less than that claimed, the commissioner shall proceed in accordance

with section 5703.70 of the Revised Code . No refund shall be authorized or paid under this section on a single claim for tax

on fewer than one hundred gallons of motor fuel.  And, when water has been intentionally added to fuel, no refund shall be authorized

or paid under this section on a single claim for tax on fewer than one hundred gallons

of water.  The commissioner may require that the application be supported by the affidavit

of the claimant. (E) The right to receive any refund under this section or section 5703.70 of the Revised Code is not assignable.  The payment of this refund shall not be made to any person other than the person

originally entitled thereto who used the motor fuel upon which the claim for refund

is based, except that such refunds, when allowed and certified as provided in this

section, may be paid to the executor, administrator, receiver, trustee in bankruptcy,

or assignee in insolvency proceedings of such person.