Effective: October 1, 1996 Latest Legislation: House Bill 305 - 121st General Assembly (A) On or before the last day of each month, each terminal operator shall file with the tax commissioner a report for the preceding calendar month on forms prescribed by or in a form acceptable to the tax commissioner. The report shall include the following information:(1) The physical inventory of all motor fuel on hand in each terminal in this state on the first and last day of the preceding calendar month;(2) An itemized statement of the number of gallons of all motor fuel received during the preceding calendar month by such terminal operator into each terminal in this state;(3) An itemized statement of the number of gallons of all motor fuel dispensed during the preceding calendar month by such terminal operator from each terminal in this state;(4) Any other information the commissioner considers necessary.(B) No person required by this section to file a report shall file a false or fraudulent report or supporting schedule.
Ohio Legal Code