XT 2005-09 - Excise And Motor Fuel Tax Division Information
Release – Temporary Provisions Regarding The Sale And Use Of
Dyed Diesel Fuel - September 6, 2005
In response to shortages of clear diesel fuel caused by
Hurricane Katrina, the Tax Commissioner will not impose
penalties provided for under R.C. 5735.052 or 5735.124 when
dyed diesel fuel is sold for use or used on the highway as
long as the tax of 28 cents per gallon is imposed on such
fuel. This relief will remain in effect through
September 15, 2005.
This penalty relief is available to any person that sells or
uses dyed fuel for highway use. In the case of the operator
of the vehicle in which the dyed fuel is used that was not
sold with the Ohio motor fuel tax being imposed, the relief
is available only if the operator or the person selling the
fuel pays the Ohio tax of 28 cents per gallon. The form
to use to make payment of the tax can be obtained by
contacting this Department’s Motor Fuel Tax Section at (614)
466-3503.
The Department of Taxation encourages everyone with bulk
storage facilities not to blend or mix dyed fuel into a tank
or storage unit that contains clear diesel fuel.
Contaminating a clear diesel fuel storage tank with dyed
product may leave a residue of dye for an extended period of
time. Such contamination may cause problems for the
facility and/or its customers if the fuel is subject to a
dyed fuel inspection in the future.
If you have any questions, please contact the Motor Fuel Tax
Unit at (614) 466-3503.
Ohio Department of Taxation
Motor Fuel Tax Section
P.O. Box 530
Columbus, Ohio 43216-0530
Telephone: (614) 466-3503
Fax: (614) 752-8644
Web site: tax.ohio.gov