Ohio § 5736.13

§ 5736.13.

(A) For the purpose of receiving, accounting for, and distributing revenue received from

the tax imposed by section 5736.02 of the Revised Code , the following funds are hereby created in the state treasury: (1) The petroleum activity tax fund; (2) The petroleum activity tax administration fund.  All amounts credited to the petroleum activity tax administration fund shall be

used solely for the purpose of paying the expenses of the department of taxation incident

to the administration of the tax imposed by section 5736.02 of the Revised Code . (3) The petroleum activity tax public highways fund. (B) All money collected from the tax imposed by section 5736.02 of the Revised Code shall be deposited into the petroleum activity tax fund. (C) From the petroleum activity tax fund, the director of budget and management shall

place to the credit of the tax refund fund established by section 5703.052 of the Revised Code amounts equal to the refunds certified by the tax commissioner pursuant to section 5736.08 of the Revised Code . (D) Not later than the last day of March, June, September, and December of each year,

the director of budget and management shall provide for the transfer of the balance

of the petroleum activity tax fund as of the last day of the preceding month, excluding

any amounts required to be transferred as provided in division (C) of this section,

as follows: (1) To the petroleum activity tax administration fund, one per cent; (2) To the petroleum activity tax public highways fund, an amount that bears the same

ratio to the balance in the petroleum activity tax fund, after subtracting the amount

transferred under division (D)(1) of this section, that (a) the calculated gross receipts

attributed to motor fuel used for propelling vehicles on public highways and waterways

as indicated by returns filed by the last day of the preceding month, bears to (b)

all calculated gross receipts as indicated by those returns; (3) To the general revenue fund, the amount remaining after the transfers required by

divisions (D)(1) and (2) of this section.