Ohio § 5735.18
Full text of Ohio Ohio Revised Code § 5735.18, with citation guidance and answers to common questions.
§ 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.
Frequently Asked Questions About Ohio § 5735.18
What does Ohio Revised Code § 5735.18 cover?
Section 5735.18 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 § 5735.18?
A common citation format is "Ohio Revised Code § 5735.18" (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 § 5735.18 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.