Information Release

XT 2013-03 – Motor Fuel Tax: All Motor Fuel Tax Taxpayers Must File and Pay Electronically – Issued December, 2013; Updated February 2014, Updated June 2014 

This is the third version of this information release which contains Ohio Adm. Code 5703-11-04 that specifies that all motor fuel tax returns must be filed and paid electronically through the Ohio Department of Taxation’s new eTRACS system which will be accessible from the Department’s website. Additionally, the rule also permits the electronic filing of all applications, reports and refund claims. This rule is now final and effective.

5703-11-04: Motor fuel tax taxpayers must file and pay electronically

(A) Except as provided in paragraph (B) of this rule, each taxpayer required to file a motor fuel tax return shall file such return and remit payment of the tax liability electronically through the Department’s eTRACS system, which is accessible through the Department’s website.

(1) As an alternative, any motor fuel tax payments required may be made in the manner prescribed by rules adopted by the treasurer of state under section 113.061 of the Revised Code.

(2) All refund claims, applications and reports may be filed electronically by using the Department’s eTRACS system, but such electronic submission is not required.

(B)(1) Any person may apply to the tax commissioner to be excused from the requirement to file and pay electronically under paragraph (A) of this rule. If a form is prescribed by the commissioner for such purpose, which shall be posted on the department of taxation’s web site, the person shall complete such form.

(2) The commissioner will notify the person in writing of the commissioner’s decision. Unless an earlier date is specified in the notice, the excuse shall continue to apply until revoked in writing by the commissioner. The denial or revocation of an excuse under this paragraph is not a final determination of the commissioner and is not subject to further appeal.

(C) A taxpayer must file returns and make payment electronically beginning with returns and payments filed and paid July 1, 2014.

(D) Nothing in this rule affects any person’s obligation to timely file all returns and timely pay all amounts required by section Chapter 5735. of the Revised Code.