Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

Is the National Oilheat Research Alliance Fee (NORAF) excluded from the base of the petroleum activity tax as a “state or federal excise tax paid by the supplier on the motor fuel”?

No, the NORAF is a fee and not an excise tax. Additionally, this fee is authorized by the federal government but paid to the National Oilheat Research Alliance as an assessment.

SearchIcon