Current through all regulations passed and filed through September 16, 2024
(A) Except as
provided in paragraph (B) of this rule, each dealer, transporter, terminal
operator and exporter required to file a motor fuel tax report shall file such
report and remit any required payment of the tax liability as follows:
(1) The reports shall be filed electronically
by using the Ohio business gateway as defined in Chapter 718. of the Revised
Code or by any other electronic filing and payment system established by the
department of taxation.
(2) All
payments shall be made electronically by using the Ohio business gateway, in
the manner prescribed by rules adopted by the treasurer of state under section
113.061 of the Revised Code or
through another electronic filing and payment system established by the
department of taxation.
(3) All
refund claims and applications may be filed electronically by using the
department of taxation's online filing 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 dealer,
transporter and exporter must file returns and reports and make payments
electronically beginning with reports and payments filed and paid on or after
November 1, 2015. A terminal operator must file reports electronically
beginning with reports filed on or after February 9,
2017.
(D) Nothing in this
rule affects any person's obligation to timely file all returns and reports and
timely pay all amounts required by Chapter 5735. of the Revised Code.
