Chapter 4901:2-1 Motor Carrier Tax Payment Annual Reports, Records

4901:2-1-01 Inspection.

For the enforcement of the laws of the state of Ohio and the rules and regulations of this commission pertaining to motor transportation, any representative of the public utilities commission of Ohio is hereby authorized to inspect, examine, and copy all books, contracts, records, documents and papers of any motor carrier subject to the rules of this commission, and to have free and unobstructed access to, in, and upon any property, including motor vehicles, owned or operated by any such motor carrier.

R.C. 119.032 review dates: 06/07/2010 and 11/30/2014
Promulgated Under: 111.15
Statutory Authority: 4921.04
Rule Amplifies: 4923.03, 4923.20
Prior Effective Dates: 1/20/63, 12/25/87

4901:2-1-02 Annual registration.

(A) On or before July fifteenth of each year, each motor transportation company and contract carrier conducting intrastate operations only, shall file with the commission an annual renewal of registration. This filing shall satisfy the requirements of division (F) of section 4921.04 and division (D) of section 4923.03 of the Revised Code. This registration shall be made on the forms specified in rule 4901:2-21-03 of the Administrative Code.

(B) Any motor carrier that fails to register under paragraph (A) of this rule and fails to pay the tax contemplated under section 4921.18 or 4923.11 of the Revised Code may be placed out-of-service under rule 4905:2-5-07 of the Administrative Code. Such order shall remain in effect until such time as the motor transportation company or private motor carrier has satisfied these requirements.

Replaces: 4901:2-1-02

Effective: 10/04/2010
R.C. 119.032 review dates: 10/04/2015
Promulgated Under: 111.15
Statutory Authority: 4921.04
Rule Amplifies: 4923.03
Prior Effective Dates: 9/21/1995

4901:2-1-03 Records and accounts.

Every motor carrier for hire, operating under a certificate or permit from the public utilities commission, shall maintain accurate and adequate records of its business and operations. Each record, including bills of lading, freight bills, manifests, invoices, receipts and trip sheets or drivers' logs, shall be preserved for a period of three years.

R.C. 119.032 review dates: 06/07/2010 and 11/30/2014
Promulgated Under: 111.15
Statutory Authority: 4905.04 , 4921.04, 4923.03
Rule Amplifies: 4919.79 , 4921.04, 4923.03
Prior Effective Dates: 1/20/63, 12/25/87

4901:2-1-04 Tax receipts.

(A) The public utilities commission of Ohio will issue an original tax receipt as evidence that the tax assessed by sections 4921.18 and 4923.11 of the Revised Code has been paid on a particular vehicle. The receipt will specify its effective date. All tax receipts shall expire on the fifteenth day of July of the registration year for which they were issued.

(B) The driver of a motor vehicle must present the original tax receipt for inspection by any authorized personnel of the public utilities commission or the department of public safety.

(C) The tax receipt shall not be altered or copied by the motor carrier in any way. Any authorized personnel of the public utilities commission or the department of public safety is authorized to confiscate an altered or copied receipt on sight. A motor carrier may only transfer its tax receipts from vehicles taken out-of-service to their replacement vehicles.

(D) Each motor carrier is required to retain records specifying the power unit to which each tax receipt was assigned.

R.C. 119.032 review dates: 06/07/2010 and 11/30/2014
Promulgated Under: 111.15
Statutory Authority: 4921.04
Rule Amplifies: 4921.18, 4923.11
Prior Effective Dates: 9/21/95