Ohio § 4501.044

§ 4501.044.

(A) All moneys received under section 4503.65 of the Revised Code from the tax imposed by section 4503.02 of the Revised Code on vehicles that are apportionable shall be paid into the international registration

plan distribution fund, which is hereby created in the state treasury, and distributed

as follows: (1) First, to make payments to other states that are members of the international registration

plan of the portions of registration taxes the states are eligible to receive because

of the operation within their borders of apportionable vehicles that are registered

in Ohio; (2) Second, two and five-tenths per cent of all the moneys received from apportionable

vehicles under section 4503.65 of the Revised Code that are collected from other international registration plan jurisdictions shall

be deposited into the public safety--highway purposes fund established in section 4501.06 of the Revised Code ; (3) Third, forty-two and six-tenths per cent of the moneys received from apportionable

vehicles registered in this state under divisions (A)(8) to (21) of section 4503.65 and forty-two and six-tenths per cent of the balance remaining from the moneys received

from apportionable vehicles under section 4503.65 of the Revised Code that are collected from other international registration plan jurisdictions after

distribution under division (A)(2) of this section shall be deposited in the state

treasury to the credit of the public safety--highway purposes fund created by section 4501.06 of the Revised Code ; (4) Fourth, an amount estimated as the annual costs that the department of taxation will

incur in conducting audits of persons who have registered motor vehicles under the

international registration plan, one-twelfth of which amount shall be paid by the

registrar of motor vehicles into the international registration plan auditing fund

created by section 5703.12 of the Revised Code by the fifteenth day of each month; (5) Fifth, to the public safety--highway purposes fund established in section 4501.06 of the Revised Code , to offset operating expenses incurred by the bureau of motor vehicles in administering

the international registration plan; (6) Any moneys remaining in the international registration plan distribution fund after

distribution under divisions (A)(1) to (5) of this section shall be distributed in

accordance with division (B) of this section. (B)(1) Moneys received under section 4503.65 from the tax imposed by section 4503.02 of the Revised Code on vehicles that are apportionable vehicles registered in this state shall be distributed

and used in the manner provided in section 4501.04 of the Revised Code and rules adopted by the registrar of motor vehicles for moneys deposited to the

credit of the auto registration distribution fund. (2) Moneys received from apportionable vehicles under section 4503.65 of the Revised Code that are collected from other international registration plan jurisdictions shall

be distributed under divisions (B)(2) and (3) of this section. Each county, township, and municipal corporation shall receive an amount such that

the ratio that the amount of moneys received by that county, township, or municipal

corporation under division (B)(1) of this section from apportionable vehicles registered

in Ohio and under section 4503.65 of the Revised Code from apportionable vehicles registered in other international registration plan jurisdictions

bears to the total amount of moneys received by all counties, townships, and municipal

corporations under division (B)(1) of this section from apportionable vehicles registered

in Ohio and under section 4503.65 of the Revised Code from apportionable vehicles registered in other international registration plan jurisdictions

equals the ratio that the amount of moneys that the county, township, or municipal

corporation would receive from apportionable vehicles registered in Ohio were the

moneys from such vehicles distributed under section 4501.04 of the Revised Code , based solely on the weight schedules contained in section 4503.65 of the Revised Code , bears to the total amount of money that all counties, townships, and municipal corporations

would receive from apportionable vehicles registered in Ohio were the moneys from

such vehicles distributed under section 4501.04 of the Revised Code , based solely on the weight schedules contained in section 4503.65 of the Revised Code . No county, township, or municipal corporation shall receive under division (B)(2)

of this section an amount greater than the amount of money that that county, township,

or municipal corporation would receive from apportionable vehicles registered in Ohio

were the money from the taxation of such vehicles distributed under section 4501.04 of the Revised Code based solely on the weight schedules contained in section 4503.65 of the Revised Code . (3) If, at the end of the distribution year, the total of all moneys received under section 4503.65 of the Revised Code for apportionable vehicles registered in another international registration plan

jurisdiction exceeds the total moneys subject to distribution under division (B)(2)

of this section, the registrar shall distribute to each county, township, and municipal

corporation a portion of the excess.  The excess shall be distributed to counties, townships, and municipal corporations

in the same proportion that the revenues received by each county, township, and municipal

corporation from collections under section 4503.02 of the Revised Code for apportionable vehicles registered in this state and from collections under section 4503.65 of the Revised Code for apportionable vehicles registered in another international registration plan

jurisdiction during that distribution year bears to the total revenues received by

counties, townships, and municipal corporations from taxes levied under section 4503.02 of the Revised Code for apportionable vehicles registered in this state and from collections under section 4503.65 of the Revised Code for apportionable vehicles registered in another international registration plan

jurisdiction during that distribution year. (C) All moneys received from the administrative fee imposed by division (C)(2) of section 4503.65 of the Revised Code shall be deposited to the credit of the public safety--highway purposes fund established

in section 4501.06 of the Revised Code , to offset operating expenses incurred by the bureau of motor vehicles in administering

the international registration plan. (D) A deputy registrar shall retain fifty cents of the fee imposed under division (C)(3) of section 4503.65 of the Revised Code and shall transmit the remaining amount to the registrar at the time and in the manner

provided by section 4503.10 of the Revised Code .  The registrar shall deposit all such moneys received into the public safety--highway

purposes fund established in section 4501.06 of the Revised Code . (E) All investment earnings of the international registration plan distribution fund

shall be credited to the fund.