Ohio § 5736.04
Full text of Ohio Ohio Revised Code § 5736.04, with citation guidance and answers to common questions.
§ 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.
Frequently Asked Questions About Ohio § 5736.04
What does Ohio Revised Code § 5736.04 cover?
Section 5736.04 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 § 5736.04?
A common citation format is "Ohio Revised Code § 5736.04" (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 § 5736.04 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.