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 such person. Such records shall be available at any time, during normal business hours, for the inspection of the tax commissioner or the commissioner's duly authorized agents and shall be preserved for a period of four years from the date the return required to be filed under section 5728.08 of the Revised Code was due or filed, whichever is later.
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.