Effective: July 1, 2013 Latest Legislation: House Bill 51 – 130th General Assembly 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 muscular power or power collected from electric trolley wires and other than vehicles or machinery not designed for […]
Effective: June 30, 2005 Latest Legislation: House Bill 66 – 126th General Assembly (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 the Revised Code on the operation of a commercial car or a commercial tractor that is, or is […]
Effective: June 30, 2005 Latest Legislation: House Bill 66 – 126th General Assembly (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 filing returns under section 5728.08 of the Revised Code, a person who is the owner of a commercial […]
Effective: June 30, 2005 Latest Legislation: House Bill 66 – 126th General Assembly (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 5728.06 of the Revised Code on a public highway in two or more jurisdictions under either of […]
Effective: September 6, 2002 Latest Legislation: Senate Bill 200 – 124th General Assembly The tax commissioner may enter into cooperative reciprocal agreements providing for the imposition of fuel use taxes on an apportionment or allocation basis with the proper authority of any state, any commonwealth, the District of Columbia, a state or province of a […]
Effective: January 1, 2018 Latest Legislation: House Bill 26 – 132nd General Assembly (A) For the following purposes, an excise tax is hereby imposed on the use of motor fuel to operate on the public highways of this state a commercial car with three or more axles, regardless of weight, operated alone or as part […]
Effective: September 6, 2002 Latest Legislation: Senate Bill 200 – 124th General Assembly The treasurer of state shall refund the amount of fuel use taxes overpaid, paid illegally or erroneously, or paid on any illegal or erroneous assessment. Applications for refund shall be filed with the tax commissioner, on the form prescribed by the commissioner, […]
Effective: September 6, 2002 Latest Legislation: Senate Bill 200 – 124th General Assembly 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 distance and fuel records for each commercial car and commercial tractor owned, leased, rented, or otherwise operated by […]
Effective: January 1, 2018 Latest Legislation: House Bill 26 – 132nd General Assembly 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 Code, whoever is liable for the payment of the tax levied by section 5728.06 of the Revised Code, […]
Effective: September 6, 2002 Latest Legislation: Senate Bill 200 – 124th General Assembly (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 additional charge equal to the greater of fifty dollars or ten per cent of the tax due. The […]
Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly (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 the return within the time prescribed by those sections, files an incomplete return, files an incorrect return, or […]
Effective: September 6, 2002 Latest Legislation: Senate Bill 200 – 124th General Assembly (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 of an entry making an assessment as provided in that section, the commissioner shall suspend all fuel use […]
Effective: October 16, 2009 Latest Legislation: House Bill 1 – 128th General Assembly 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 commercial tractor, which is subject to the tax levied in section 5728.06 of the Revised Code, or of […]
Effective: September 6, 2002 Latest Legislation: Senate Bill 200 – 124th General Assembly 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 United States, by this state or any political subdivisions thereof, or by any other state or its political […]
Effective: December 23, 1986 Latest Legislation: House Bill 428 – 116th General Assembly In addition to any other powers conferred upon him by law the tax commissioner shall have the following powers: (A) To prescribe all forms required to be filed with the treasurer of state or the tax commissioner pursuant to sections 5728.01 to […]
Effective: January 1, 1990 Latest Legislation: House Bill 64 – 118th General Assembly (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, law enforcement agency employing a peace officer, and the state or any political subdivision associated with a peace […]
Effective: June 26, 2003 Latest Legislation: House Bill 95 – 125th General Assembly (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, or any rule promulgated by the tax commissioner under the authority of any provision of those sections, for the […]
