Sec. 3313.616. (A)(1) Notwithstanding the requirements of | 12 |
sections
3313.61, 3313.611, and 3313.612 of the Revised Code, the | 13 |
board of
education of any city, exempted village, or local school | 14 |
district or the governing authority of any chartered nonpublic | 15 |
school
may grant a high school diploma
to any
veteran
of World War | 16 |
II or, the Korean conflict, or the Vietnam conflict
who is
a | 17 |
resident of this
state or who was previously enrolled in any high | 18 |
school in this state if all of the following
apply: | 19 |
(B) The governor's office of
veterans' affairs, in
accordance | 39 |
with section 111.15 of the Revised Code, and with the
advice and | 40 |
consent of the veterans advisory committee established
under | 41 |
division (K) of section 5902.02 of the Revised Code, shall
develop | 42 |
and adopt rules to
implement this
section. Such rules
shall | 43 |
include, but not be limited to, rules
establishing
procedures for | 44 |
application and verification of
eligible veterans
for a diploma | 45 |
under this
section. | 46 |
(2) A city, exempted village, joint vocational, or local | 54 |
school district or educational service center that purchases any | 55 |
motor fuel for school district or service center operations, on | 56 |
which any tax imposed by section 5735.29 of the Revised Code that | 57 |
became effective on or after July 1, 2003, has been paid, may, if | 58 |
an application is filed under this section, be reimbursed in the | 59 |
amount of all but two cents per gallon of the total tax imposed by | 60 |
such section and paid on motor fuel. | 61 |
(3) A county board of mental retardation and developmental | 62 |
disabilities that, on or after July 1, 2005, purchases any motor | 63 |
fuel for county board operations, on which any tax imposed by | 64 |
section 5735.29 of the Revised Code has been paid may, if an | 65 |
application is filed under this section, be reimbursed in the | 66 |
amount of all but two cents per gallon of the total tax imposed by | 67 |
such section and paid on motor fuel purchased on or after July 1, | 68 |
2005. | 69 |
(B) Such person, school district, or educational service | 70 |
center, or county board shall file with the tax commissioner an | 71 |
application for refund within one year from
the
date of purchase, | 72 |
stating the quantity of fuel used for operating
transit buses used | 73 |
by local transit systems in
furnishing scheduled common carrier, | 74 |
public passenger land
transportation service along regular routes | 75 |
primarily in one or
more municipal corporations or for operating | 76 |
vehicles used for school district or, service center, or county | 77 |
board operations. However, no
claim shall be made for the tax on | 78 |
fewer than one hundred
gallons of motor
fuel. A school district | 79 |
or, educational service center, or county board shall not apply | 80 |
for a refund for any tax paid on motor fuel that is sold by the | 81 |
district or educational, service center, or county board. The | 82 |
application shall be accompanied by
the
statement described in | 83 |
section 5735.15 of the Revised Code
showing the purchase, together | 84 |
with evidence of payment thereof. | 85 |
(C) After
consideration of the application and statement, the | 86 |
commissioner shall determine the amount of refund
to which
the | 87 |
applicant is entitled. If the amount is not less than that | 88 |
claimed, the commissioner shall
certify
the
amount to the
director | 89 |
of budget
and management and
treasurer of state for
payment from | 90 |
the tax
refund fund
created by
section 5703.052 of
the Revised | 91 |
Code.
If the amount is less
than that claimed, the
commissioner | 92 |
shall proceed in accordance
with section 5703.70 of
the Revised | 93 |
Code. | 94 |
(E) The right to receive any refund under this section
or | 107 |
section
5703.70 of the Revised Code is not
assignable. The payment | 108 |
of
this refund shall not be made to any
person or entity other | 109 |
than the person or entity
originally entitled thereto who used
the | 110 |
motor fuel upon which the
claim for refund is based,
except
that | 111 |
the refund when allowed and
certified, as provided in
this | 112 |
section, may be paid to the
executor, the administrator, the | 113 |
receiver, the trustee in
bankruptcy, or the assignee in
insolvency | 114 |
proceedings of the
person. | 115 |
Section 3. (A) Notwithstanding anything to the contrary in | 118 |
division (E) of section 3317.024 of the Revised Code, in section | 119 |
3317.07 of the Revised Code or in rules adopted under that | 120 |
section, or in Section 206.09.21 of Am. Sub. H.B. 66 of the 126th | 121 |
General Assembly, during fiscal year 2006 only, upon receipt of a | 122 |
waiver granted by the Superintendent of Public Instruction a | 123 |
school district, educational service center, or county MR/DD board | 124 |
may use the portion of the funds paid under appropriation item | 125 |
200-503, Bus Purchase Allowance, as approved in the waiver for | 126 |
purchasing fuel for school buses. | 127 |
(B) In the manner specified by the Superintendent of Public | 128 |
Instruction for purposes of this section, a school district, | 129 |
educational service center, or county MR/DD board may apply to the | 130 |
Superintendent for a waiver to use funds paid during fiscal year | 131 |
2006 under appropriation item 200-503, Bus Purchase Allowance, to | 132 |
purchase fuel for school buses. The Superintendent shall require | 133 |
the school district, educational service center, or county MR/DD | 134 |
board to report to the Superintendent by December 31, 2005, its | 135 |
total expenditures for fuel for buses in fiscal year 2005 and its | 136 |
estimated expenditures for fuel for buses in fiscal year 2006. The | 137 |
Superintendent may grant a waiver to a school district, | 138 |
educational service center, or county MR/DD board only if the | 139 |
following conditions are met: | 140 |
The Superintendent shall prescribe in the waiver the portion | 151 |
of those funds allocated to the school district, service center, | 152 |
or county MR/DD board under appropriation item 200-503, Bus | 153 |
Purchase Allowance, that may be used for purchasing fuel for | 154 |
buses, which portion shall not exceed the difference between the | 155 |
estimated expenditures for fuel for buses in fiscal year 2006 and | 156 |
the expenditures for fuel for buses in fiscal year 2005. | 157 |
(C) Not later than July 31, 2006, each school district, | 158 |
educational service center, and county MR/DD board that receives a | 159 |
waiver under this section shall report to the Superintendent of | 160 |
Public Instruction its actual expenditures to purchase fuel for | 161 |
school buses in fiscal year 2006. If the Superintendent determines | 162 |
that the district, service center, or county MR/DD board did not | 163 |
spend all of the funds from appropriation item 200-503, Bus | 164 |
Purchase Allowance, prescribed in the waiver to purchase fuel for | 165 |
buses, the district, service center, or county MR/DD board shall | 166 |
allocate the remainder of those funds for school bus purchases in | 167 |
fiscal year 2007. | 168 |
(D) The Office of Pupil Transportation within the Department | 169 |
of Education may audit school districts, educational service | 170 |
centers, and county MR/DD boards that apply for waivers to ensure | 171 |
the accuracy of the data reported under this section. If the | 172 |
Office finds that a district, service center, or county MR/DD | 173 |
board has reported data inaccurately, the Department shall apply | 174 |
division (L) of section 3301.0714 of the Revised Code to that | 175 |
district, service center, or county MR/DD board. | 176 |