Ohio Code § 5735.18

§ 5735.18.

Any person other than a motor fuel dealer who purchases motor fuel upon which the

tax has been paid to this state and who sells the same outside this state for use

outside this state or who uses the same on highways or waters outside this state and

pays a tax on such use or sells the same to the United States government or any of

its agencies may be reimbursed in the amount of such tax as provided in this chapter.  All applications for refund of the tax paid on motor fuel sold for export from the

state or sold to the United States government or any of its agencies shall be made

in such form and shall set forth such information as the tax commissioner prescribes,

and the applicant shall satisfy the commissioner that the motor fuel has been sold

as stated and that the tax thereon has been paid.  Applications for refund of the tax paid on motor fuel sold to the United States

government or any of its agencies shall be supported by an affidavit of the claimant

and by a tax exemption certificate executed by the vendee in such form as is prescribed

by the commissioner.  If the United States government or any of its agencies purchases motor fuel upon

which the tax has been paid to this state, the United States government or agency

may be reimbursed in the amount of such tax as provided in this chapter, provided

that the seller of the motor fuel has not applied for a refund on behalf of the United

States government or agency.  Applications filed by the United States government or any of its agencies for refund

of the tax paid on motor fuel purchases shall be supported by an invoice or similar

fuel purchase document issued by the seller of the fuel. On the filing of an application under this section, 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 and

pay that amount in the same manner as provided in section 5735.14 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 . The person shall file with the tax commissioner an application for refund within one

year from the date of sale or purchase.