Ohio Code § 5736.04
Ohio Code § 5736.04. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5736.04.
(A) Not later than the tenth day of the second month after the end of each calendar quarter,
every taxpayer shall file with the tax commissioner a tax return in such form as the
commissioner prescribes. The return shall include, but is not limited to, the amount of the taxpayer's calculated
gross receipts for the calendar quarter and shall indicate the amount of tax due under section 5736.02 of the Revised Code for the calendar quarter. The taxpayer shall indicate on each return the portion of the taxpayer's gross receipts
attributable to motor fuel used for propelling vehicles on public highways and waterways
and the portion of such receipts attributable to motor fuel used for other purposes. For this purpose, the sale of gasoline and of diesel fuel that is not dyed diesel
fuel shall be rebuttably presumed to be distributed or sold for use or used to propel
vehicles on public highways or waterways. All other sales of motor fuel shall be rebuttably presumed not to be distributed
or sold for use or used to propel vehicles on public highways or waterways. (B)(1) The taxpayer shall remit the tax shown to be due on the return, and, if required
by the tax commissioner, file the return, electronically. The commissioner may require taxpayers to use the Ohio business gateway as defined
in section 718.01 of the Revised Code to file return returns and remit the tax, or may provide another means for taxpayers
to file and remit the tax electronically. (2) A person required by this section to remit taxes or file returns electronically may
apply to the commissioner, on the form prescribed by the commissioner, to be excused
from that requirement. The commissioner may excuse a person from such requirement for good cause. (C) The tax rate with respect to calculated gross receipts for a calendar quarter is
not fixed until the end of the measurement period for each calendar quarter. The total amount of calculated gross receipts reported for a given calendar quarter
shall be subject to the tax rate in effect in that quarter.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5736.04
- 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 § 5736.04?
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 § 5736.04 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 § 5736.04 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.