{"data":{"id":"us-oh/ohio-rev.-code-5735.063","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5735.063","heading":"Terminal operator to file monthly report - contents of report.","body":"(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:\n(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;\n(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;\n(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;\n(4) Any other information the commissioner considers necessary.\n(B) No person required by this section to file a report shall file a false or fraudulent report or supporting schedule.","path":["Title 57 Taxation","Chapter 5735 Motor Fuel Tax"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5735.063","current_through":"1996-10-01 (House Bill 305 - 121st General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:41Z","sha256":"d8688f9a274e70f646ba77889ef6553a857f51db8380e4f51aa7e82e36c9b842","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5735.062","next":"us-oh/ohio-rev.-code-5735.064"},"notice":"GroundRules: Original legal text. Not legal advice."}