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Ohio Revised Code

Chapter 5728

Fuel Use Tax

5728.01Fuel use tax definitions.5728.02Fuel use permit and identification device.5728.03Application for single-trip fuel use permit.5728.04Operation without permit prohibited.5728.05Cooperative reciprocal fuel use tax agreement.5728.06Excise tax on use of motor fuel.5728.061Overpaid or illegally or erroneously paid taxes.5728.07Maintenance of distance and fuel records.5728.08Fuel use tax return and payment.5728.09Late filing of return.5728.10Failure to file or pay.5728.11Suspending permit.5728.12Secretary of state agent for service on non-resident.5728.13Exemptions.5728.14Tax commissioner - additional powers.5728.15Law enforcement agency or peace officer - immunity.5728.16Personal liability.5728.99Penalty.