Information Release

XT 2001-04  - Prompt Filing of Motor Fuel Tax Returns - May 25, 2001

Section 5735.06 of the Revised Code requires Ohio licensed motor fuel dealers to file a tax return with the Treasurer of State on or before the last day of the month following the reporting period. Dealers who file their return beyond the statutory filing period three or more times in any twelve month period are considered "habitually delinquent." The department reserves the right to review a dealer’s filing habits and may consider a dealer "habitually delinquent" if that dealer is consistently late in filing their returns over an extended period of time even though the dealer may be delinquent less than three times during the current twelve month period. The policy of the department is to begin proceedings to revoke the license of dealers determined to be habitually delinquent.

In order to prevent the possible revocation of your motor fuel dealer’s license, you are encouraged to timely file your motor fuel tax returns. Please contact the Motor Fuel Tax Compliance Unit at (855) 466-3921 if you have any questions.