Ohio Revised Code Chapter 5728 - Fuel Use Tax

• Section 5728.01 - Fuel Use Tax Definitions.
  As used in sections 5728.02 to 5728.14 of the Revised Code: (A) "Motor vehicle" means everything on wheels that is self-propelled, other than by...
• Section 5728.02 - Fuel Use Permit And Identification Device.
  (A) Except as provided in section 5728.03 of the Revised Code, every person who is liable for the tax imposed by section 5728.06 of...
• Section 5728.03 - Application For Single-trip Fuel Use Permit.
  (A) In lieu of filing an application for an annual fuel use permit under section 5728.02 of the Revised Code and in lieu of...
• Section 5728.04 - Operation Without Permit Prohibited.
  (A) It is unlawful for any person to operate a commercial car or a commercial tractor that is subject to the tax imposed by...
• Section 5728.05 - Cooperative Reciprocal Fuel Use Tax Agreement.
  The tax commissioner may enter into cooperative reciprocal agreements providing for the imposition of fuel use taxes on an apportionment or allocation basis with...
• Section 5728.06 - Excise Tax On Use Of Motor Fuel.
  (A) For the following purposes, an excise tax is hereby imposed on the use of motor fuel to operate on the public highways of...
• Section 5728.061 - Overpaid Or Illegally Or Erroneously Paid Taxes.
  The treasurer of state shall refund the amount of fuel use taxes overpaid, paid illegally or erroneously, or paid on any illegal or erroneous...
• Section 5728.07 - Maintenance Of Distance And Fuel Records.
  Every person who is or becomes liable for the payment of the tax levied in section 5728.06 of the Revised Code shall maintain detailed...
• Section 5728.08 - Fuel Use Tax Return And Payment.
  Except as provided in section 5728.03 of the Revised Code and except as otherwise provided in division (A) of section 5728.06 of the Revised...
• Section 5728.09 - Late Filing Of Return.
  (A) Any person who fails to file timely the return required by section 5728.08 of the Revised Code may be required to pay an...
• Section 5728.10 - Failure To File Or Pay.
  (A) If any person required to file a fuel use tax return by sections 5728.01 to 5728.14 of the Revised Code, fails to file...
• Section 5728.11 - Suspending Permit.
  (A) Sixty days after service of an assessment under section 5728.10 of the Revised Code, or when the tax commissioner files a certified copy...
• Section 5728.12 - Secretary Of State Agent For Service On Non-resident.
  Any non-resident of this state who accepts the privilege extended by the laws of this state to non-residents of operating a commercial car or...
• Section 5728.13 - Exemptions.
  Sections 5728.02 to 5728.12 of the Revised Code do not apply to motor vehicles, commercial cars, or commercial tractors owned and operated by the...
• Section 5728.14 - Tax Commissioner - Additional Powers.
  In addition to any other powers conferred upon him by law the tax commissioner shall have the following powers: (A) To prescribe all forms...
• Section 5728.15 - Law Enforcement Agency Or Peace Officer - Immunity.
  (A) As used in this section, "peace officer" has the same meaning as in section 2935.01 of the Revised Code. (B) A peace officer,...
• Section 5728.16 - Amended And Renumbered Rc 5735.30.
  Effective Date: 07-01-1981
• Section 5728.17 - [Repealed].
  Effective Date: 11-23-1977
• Section 5728.99 - Penalty.
  (A) (1) Except as provided in division (A)(2) of this section, whoever violates any provision of sections 5728.01 to 5728.14 of the Revised Code,...

Last modified: October 10, 2016