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 the following circumstances:
(1) Without a fuel use permit or single trip fuel use permit for such commercial car or commercial tractor.
(2) With a suspended or surrendered fuel use permit for such commercial car or commercial tractor.
(B) The judge or magistrate of any court finding any person guilty of unlawfully operating a commercial car or commercial tractor as provided for in this section shall immediately notify the tax commissioner of such violation and shall transmit to the tax commissioner the name and the permanent address of the owner of the commercial car or commercial tractor operated in violation of this section, the registration number, the state of registration, and the certificate of title number of the commercial car or commercial tractor. The commercial car or commercial tractor involved in a violation of division (A)(1) or (2) of this section may be detained until a valid fuel use permit is obtained or reinstated.
Structure Ohio Revised Code
Section 5728.01 | Fuel Use Tax Definitions.
Section 5728.02 | Fuel Use Permit and Identification Device.
Section 5728.03 | Application for Single-Trip Fuel Use Permit.
Section 5728.04 | Operation Without Permit Prohibited.
Section 5728.05 | Cooperative Reciprocal Fuel Use Tax Agreement.
Section 5728.06 | Excise Tax on Use of Motor Fuel.
Section 5728.061 | Overpaid or Illegally or Erroneously Paid Taxes.
Section 5728.07 | Maintenance of Distance and Fuel Records.
Section 5728.08 | Fuel Use Tax Return and Payment.
Section 5728.09 | Late Filing of Return.
Section 5728.10 | Failure to File or Pay.
Section 5728.11 | Suspending Permit.
Section 5728.12 | Secretary of State Agent for Service on Non-Resident.
Section 5728.14 | Tax Commissioner - Additional Powers.
Section 5728.15 | Law Enforcement Agency or Peace Officer - Immunity.