Ohio § 5728.10

§ 5728.10.

(A) If any person required to file a fuel use tax return by sections 5728.01 to 5728.14 of the Revised Code , fails to file the return within the time prescribed by those sections, files an

incomplete return, files an incorrect return, or fails to remit the full amount of

the tax due for the period covered by the return, the tax commissioner may make an

assessment against the person, based upon any information in the commissioner's possession,

for the period for which the tax was due. No assessment shall be made against any person for any tax imposed by this chapter

more than four years after the return date for the period for which the tax was due

or more than four years after the return for the period was filed, whichever is later.  This section does not bar an assessment against any person who fails to file a fuel

use tax return as required by this chapter, or who files a fraudulent fuel use tax

return. A penalty of up to fifteen per cent may be added to the amount of every assessment

made pursuant to this section.  The commissioner may adopt rules providing for the imposition and remission of penalties

added to assessments made under this section. The commissioner shall give the party assessed written notice of the assessment in

the manner provided in section 5703.37 of the Revised Code .  With the notice, the commissioner shall provide instructions on how to petition

for reassessment and request a hearing on the petition. (B) Unless the party assessed files with the tax commissioner within sixty days after

service of the notice of assessment a written petition for reassessment, signed by

the party assessed, or by the party's authorized agent having knowledge of the facts,

the assessment becomes final and the amount of the assessment is due and payable from

the party assessed to the treasurer of state.  The petition shall indicate the objections of the party assessed, but additional

objections may be raised in writing if received by the commissioner prior to the date

shown on the final determination.  If the petition has been properly filed, the commissioner shall proceed under section 5703.60 of the Revised Code . (C) After an assessment becomes final, if any portion of the assessment remains unpaid,

including accrued interest, a certified copy of the tax commissioner's entry making

the assessment final may be filed in the office of the clerk of the court of common

pleas in the county in which the party's place of business is located or the county

in which the party assessed resides.  If the party maintains no office in this state and is not a resident of this state,

the certified copy of the entry may be filed in the office of the clerk of the court

of common pleas of Franklin county. Immediately upon the filing of the entry, the clerk shall enter a judgment for the

state of Ohio against the party assessed in the amount shown on the entry.  The judgment may be filed by the clerk in a loose-leaf book entitled “special judgments

for state fuel use tax,” and shall have the same effect as other judgments.  Execution shall issue upon the judgment upon the request of the commissioner, and

all laws applicable to sales on execution shall apply to sales made under the judgment. If the assessment is not paid within sixty days after the day the assessment was issued,

the portion of the assessment consisting of tax due shall bear interest at the rate

per annum prescribed by section 5703.47 of the Revised Code from the day the commissioner issues the assessment until it is paid or until it

is certified to the attorney general for collection under section 131.02 of the Revised Code , whichever comes first.  If the unpaid portion of the assessment is certified to the attorney general for

collection, the entire unpaid portion of the assessment shall bear interest at the

rate per annum prescribed by section 5703.47 of the Revised Code from the date of certification until the date it is paid in its entirety.  Interest shall be paid in the same manner as the tax and may be collected by the

issuance of an assessment under this section. (D) All money collected by the tax commissioner under this section shall be paid into

the state treasury in the same manner as the revenues deriving from the taxes imposed

by section 5728.06 of the Revised Code .