Ohio § 5735.122
Full text of Ohio Ohio Revised Code § 5735.122, with citation guidance and answers to common questions.
§ 5735.122.
The tax commissioner shall refund to dealers or to any person assessed motor fuel
tax amounts paid illegally or erroneously or paid on an illegal or erroneous assessment. Applications for refund shall be filed with the tax commissioner, on the form prescribed
by the commissioner, within four years from the date of the illegal or erroneous payment. No person shall file a claim for the tax on fewer than one hundred gallons of motor
fuel. On the filing of the application, 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 , except that no refund shall be authorized or paid on a claim for the tax on fewer
than one hundred gallons of motor fuel. If the amount is less than that claimed, the commissioner shall proceed in accordance
with section 5703.70 of the Revised Code . The refund authorized by this section or section 5703.70 of the Revised Code shall be reduced by the cents per gallon amount of any qualified fuel credit received
under section 5735.145 of the Revised Code , as determined by the commissioner, for each gallon of qualified fuel included in
the total gallonage of motor fuel upon which the refund is computed.
Frequently Asked Questions About Ohio § 5735.122
What does Ohio Revised Code § 5735.122 cover?
Section 5735.122 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5735.122?
A common citation format is "Ohio Revised Code § 5735.122" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5735.122 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.