Information Release

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 (855) 466-3921.

Ohio Department of Taxation

Motor Fuel Tax Section

P.O. Box 530
Columbus, Ohio 43216-0530
Telephone:  (855) 466-3921
Fax:  (206) 350-6722
Web site:  tax.ohio.gov