Ohio Code § 5735.15
Ohio Code § 5735.15. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5735.15.
When motor fuel is sold to a person who claims to be entitled to a refund under section 5735.14 or 5735.142 of the Revised Code , the seller of such motor fuel shall provide to the person documentation that indicates
that the liability to the state for the excise tax imposed under the motor fuel laws
of this state on such motor fuel has been assumed by the seller, and that said excise
tax has already been paid or will be paid by the seller when the same becomes payable.
The documentation also shall set forth the name and address of the purchaser, the
number of gallons of motor fuel sold, the price paid for or the price per gallon of
the motor fuel sold, the proposed use for which such motor fuel is purchased, and
such other information as the commissioner requires. When motor fuel is sold to a person who claims to be entitled to reimbursement under division (B) of section 5735.14 of the Revised Code , the documentation also shall state the number of gallons of water intentionally
added to the motor fuel. The documentation shall be given to the purchaser, and a copy shall be retained
by the seller.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5735.15
- 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 § 5735.15?
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 § 5735.15 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 § 5735.15 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Statutes are amended, repealed, and renumbered every session.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.