Ohio § 5728.11
Full text of Ohio Ohio Revised Code § 5728.11, with citation guidance and answers to common questions.
§ 5728.11.
(A) Sixty days after service of an assessment under section 5728.10 of the Revised Code , or when the tax commissioner files a certified copy of an entry making an assessment
as provided in that section, the commissioner shall suspend all fuel use permits issued
to the person against whom the assessment was made, provided that no fuel use permit
shall be suspended while an appeal is pending, except in those cases in which no return
has been filed, or where it is alleged a fraudulent return has been filed. Upon suspension of a fuel use permit, the commissioner may require that the permit
holder surrender to the commissioner the permit and identification device. Upon payment in full of the assessment and interest, the commissioner shall immediately
reinstate all fuel use permits issued to the person against whom the assessment was
made which have been suspended. (B) If no returns have been filed within the time prescribed for the filing of returns,
or within any extension of time for filing as the tax commissioner may grant in accordance
with section 5728.14 of the Revised Code , the commissioner, after giving written notice of the commissioner's intention so
to do, immediately may suspend all fuel use permits held by the person failing to
file a return. The notice shall be sent to the last known address of the person. No permit which has been suspended for failure to file a return shall be reinstated
until the person files complete and correct returns for all periods in which no return
has been filed and paid the full amount of the tax, interest, and additional charges
due.
Frequently Asked Questions About Ohio § 5728.11
What does Ohio Revised Code § 5728.11 cover?
Section 5728.11 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 § 5728.11?
A common citation format is "Ohio Revised Code § 5728.11" (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 § 5728.11 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.