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 subdivisions if that state extends a similar exemption to motor vehicles, commercial cars, or commercial tractors owned and operated by this state or its political subdivisions.
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.