Tax Rules: Final: 5703-11
5703-11-03 - Reimbursement for fuel
used outside Ohio
(A) A user of motor vehicle fuel upon which the Ohio tax has
been paid may make application for a reimbursement of the tax
for such motor vehicle fuel used by the user in another state
on which a tax is paid for such usage. The application shall
be made on a refund form prescribed by the tax commissioner.
(B) The refund application must be received by the tax
commissioner within the time prescribed by Chapter 5735 of
the Revised Code. It shall be accompanied by evidence of
purchase in accordance with rule 5703-11-02 of the
Administrative Code and by evidence of compliance by the
claimant with the motor vehicle fuel tax laws of the state in
which the fuel was used.
Evidence of compliance shall consist of:
(1) A copy of the claimant's fuel tax report to such other
state, with a copy of the canceled check which paid such tax;
(2) A copy of the fuel report certified as to its correctness
by the state official with whom it was filed; or
(3) A certification by the state official having jurisdiction
over fuel taxes to the effect that the claimant is in
compliance with that state's fuel tax laws for the period for
which the application is made.
(C) No application for refund of tax on less than one hundred
gallons of fuel shall be filed and, if filed, shall not be
processed. No reimbursement shall be allowed for motor
vehicle fuel used in a state that does not impose an excise
tax on such use.
(D) Any application or portion of an application not
supported by evidence of purchase and compliance as required
by paragraph (B) of this rule shall be denied.
Promulgated under: 5703.14
Authorized by: 5703.05
Prior effective dates: 3-22-85