Ohio § 5728.03
Full text of Ohio Ohio Revised Code § 5728.03, with citation guidance and answers to common questions.
§ 5728.03.
(A) In lieu of filing an application for an annual fuel use permit under section 5728.02 of the Revised Code and in lieu of filing returns under section 5728.08 of the Revised Code , a person who is the owner of a commercial car or a commercial tractor that would
otherwise be liable for the tax imposed by section 5728.06 of the Revised Code , that is, or is to be, operated or driven upon a public highway, may file an application
with the tax commissioner for a single-trip fuel use permit. The application shall be based on rules adopted by the tax commissioner and shall
include an amount estimated to be substantially equivalent to the fuel use tax liability
that the applicant will incur by driving on the highways of this state during the
period covered by the single-trip permit. The amount so estimated shall be considered to be the fuel use tax liability so
incurred. The commissioner may authorize independent permit services or other persons to issue
single-trip fuel use permits. (B) The tax commissioner shall adopt rules establishing all of the following: (1) Procedures for the issuance of single-trip permits; (2) The length of time the permits are effective; (3) Requirements that independent permit services or other persons must meet to be authorized
to issue single-trip fuel use permits and procedures for obtaining that authorization; (4) Estimates of the amount substantially equivalent to the fuel use tax liability that
an applicant will incur by driving on the highways of this state during the period
covered by the permit. (C) No person whose fuel use permit issued under section 5728.02 of the Revised Code is currently under suspension in accordance with section 5728.11 of the Revised Code shall be issued a single-trip fuel use permit under this section. (D) All moneys collected pursuant to this section shall be deposited in the state treasury
in accordance with section 5728.08 of the Revised Code .
Frequently Asked Questions About Ohio § 5728.03
What does Ohio Revised Code § 5728.03 cover?
Section 5728.03 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5728.03?
A common citation format is "Ohio Revised Code § 5728.03" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5728.03 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.