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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