1. Richard T. Shirk Enforcement Deputy Chief 4485 Retail Ventures Blvd Columbus, Ohio 43229 Office:614-995-5010 Fax:614-752-1929 Richard_Shirk@tax.state.oh.us

2. Motor Fuel Truck

3. Motor Fuel Tax Generated 1.7 Billion Other States?

4. Ohio Fuel Tax 28. cents per gallon Other States?

5. When Does The Tax Apply? Tax on motor fuel only applies when the fuel is used on public highways in the State of Ohio.

6. 5735.01 (Z) Dyed Diesel Fuel Any diesel fuel dyed pursuant to regulations issued by the IRS or a rule promulgated by the Tax Commissioner.

7. 5735.01(F) Public Highways Lands, lots, over which the public either is user or owner, generally has a right to pass, even if the same are closed temporarily by the authorities for the purpose of construction, maintenance, or repair.

8. Diesel Fuel Inspections To enforce the dyed fuel laws of Ohio. Dyed fuel inspections would give us the opportunity to enforce not only dyed fuel but also investigate the IFTA laws. By enforcing dyed fuel and IFTA laws it will increase voluntary compliance throughout the State of Ohio.

9. Fuel Inspection Site

10. Inspection Line

11. Checking for dye Misdemeanor first degree Felony fourth degree $1000.00 fine Evasion DYED DIESEL INFORMATION SHEET

15. Testing For Dye

16. Sample of dyed diesel fuel being pulled from truck Suction pump and 60” pipette being used to obtain sample EVIDENCE

17. Petro Spec DT-100 Fuel dye analyzer DT-100 measures the concentration of dye in diesel fuel in parts per million. FUEL ANALIZER

18. Dyed Fuel Affidavit Affidavit recording the analysis results from the DT-100

19. Evidence label Used to seal fuel sample and keep the chain of evidence until court proceedings are over. EVIDENCE LABEL

20. ORC.5735.025 (A) General Prohibitions No person shall recklessly import,sell,transport,distribute or store untaxed motor fuel. Tax under $500.00 1st degree misdemeanor. $500.00 to $10,000.00 4th degree felony. Over $10,000.00 2nd degree felony.

21. Increased Compliance

22. Questions?