Ohio Revised Code
Title 57 | Taxation
Chapter 5728 | Fuel Use Tax

Section 5728.01 | Fuel Use Tax Definitions. - Effective: July 1, 2013 Latest Legislation: House Bill 51 -...

Section 5728.02 | Fuel Use Permit and Identification Device. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...

Section 5728.03 | Application for Single-Trip Fuel Use Permit. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...

Section 5728.04 | Operation Without Permit Prohibited. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...

Section 5728.05 | Cooperative Reciprocal Fuel Use Tax Agreement. - Effective: September 6, 2002 Latest Legislation: Senate Bill 200 -...

Section 5728.06 | Excise Tax on Use of Motor Fuel. - Effective: January 1, 2018 Latest Legislation: House Bill 26 -...

Section 5728.061 | Overpaid or Illegally or Erroneously Paid Taxes. - Effective: September 6, 2002 Latest Legislation: Senate Bill 200 -...

Section 5728.07 | Maintenance of Distance and Fuel Records. - Effective: September 6, 2002 Latest Legislation: Senate Bill 200 -...

Section 5728.08 | Fuel Use Tax Return and Payment. - Effective: January 1, 2018 Latest Legislation: House Bill 26 -...

Section 5728.09 | Late Filing of Return. - Effective: September 6, 2002 Latest Legislation: Senate Bill 200 -...

Section 5728.10 | Failure to File or Pay. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...

Section 5728.11 | Suspending Permit. - Effective: September 6, 2002 Latest Legislation: Senate Bill 200 -...

Section 5728.12 | Secretary of State Agent for Service on Non-Resident. - Effective: October 16, 2009 Latest Legislation: House Bill 1 -...

Section 5728.13 | Exemptions. - Effective: September 6, 2002 Latest Legislation: Senate Bill 200 -...

Section 5728.14 | Tax Commissioner - Additional Powers. - Effective: December 23, 1986 Latest Legislation: House Bill 428 -...

Section 5728.15 | Law Enforcement Agency or Peace Officer - Immunity. - Effective: January 1, 1990 Latest Legislation: House Bill 64 -...

Section 5728.99 | Penalty. - Effective: June 26, 2003 Latest Legislation: House Bill 95 -...