Chapter 5703-13 Highway Use Tax
Rescinded eff 9-17-04
(A) Every person who is or becomes liable for the payment of the tax levied in section 5728.06 of the Revised Code shall keep a complete and accurate record of the all miles traveled by and fuel purchased for each vehicle owned, operated or driven in this state.
Such records shall consist of, but not be limited to:
(1) Primary records such as manifests, freight bills, Ohio turnpike receipts, driver's trip reports, vehicle trip reports, daily dispatch sheets and driver's daily logs.
The primary records must show for each vehicle the tractor number, starting and ending dates, origin, intermediate points and destination, total miles and routes traveled, and speedometer or hubometer readings;
(2) Secondary records such as weekly or monthly summary sheets or data processing accumulations or any other records in which data from the primary records is recorded.
Any record in which accumulated data is recorded must be supported by the complete detail records from which such data was accumulated.
All records must be preserved for a the period of time prescribed by section 5728.07 of the Revised Code.
(B) If any person fails to maintain complete and accurate primary and secondary records which may be utilized in verifying the accuracy of the tax reported on the fuel use tax returns required to be filed by section 5728.08 of the Revised Code the tax commissioner may verify the accuracy of the tax reported by an examination of a representative portion of the taxpayer's business. If such examination discloses an under-reporting of the tax a percentage-of-error in the tax reported will be determined and the tax commissioner will apply the percentage-of-error to establish the correct tax liability for the entire period of time for which complete and accurate primary and secondary records were not maintained.
(A) A fuel use tax single-trip permit may be issued to an operator of a motor vehicle that is subject to section 5728.06 of the Revised Code for which the operator does not have an annual motor fuel use permit, except that no single-trip fuel use permit shall be issued to an operator whose motor fuel use tax permit has been suspended in accordance with section 5728.11 of the Revised Code.
(B) Fuel use single-trip permits will be issued through the Ohio business gateway or during hours when the Ohio business gateway is not available, by authorized independent permit services.
(C) Fuel use single-trip permits will be issued for periods of twenty-four hours. A maximum of four permits totaling ninety-six consecutive hours may be issued for any vehicle at one time.
(D) The cost of a fuel use single-trip permit shall be twelve dollars for each twenty-four hour period. The twelve dollars is an estimate of the motor fuel use tax required by division (B)(4) of section 5728.03 of the Revised Code.
Five Year Review (FYR) Dates: 08/19/2016 and 11/04/2020
Promulgated Under: 119.03
Statutory Authority: 5703.05
Rule Amplifies: 5728.03
Prior Effective Dates: 3/25/1990, 3/10/1991, 8/29/1993. 3/29/2001, 5/26/06
(A) A permit service wishing to be authorized to issue single-trip permits during hours when the "Ohio Business Gateway" is not available must:
(1) Enter into a signed agreement with the department on forms prescribed by the tax commissioner,
(2) Provide twenty-four hour nationwide service, and
(3) Post a surety bond, cash or other security satisfactory to the commissioner in the amount of five thousand dollars to guarantee payment of all fees and taxes associated with the issuance of single-trip permits.
(B) Each authorized permit service shall file a weekly report on a form prescribed by the tax commissioner. With the report, the permit service shall remit an amount equivalent to the fees and taxes charged pursuant to paragraph (D) of rule 5703-13-04 of the Administrative Code for the issuance of single-trip permits during the report period. For purposes of this rule the report period shall be Monday through Sunday. Reports must be received by the department of taxation by the close of business on the Friday following the end of the reporting period.
(C) An authorized permit service must maintain records of each single-trip permit issued for two years and must make those records available for inspection by agents of the tax commissioner.
(D) No permit service shall knowingly issue a single-trip permit to any person who has a motor fuel use tax permit that has been suspended in accordance with section 5728.11 of the Revised Code. The tax commissioner may provide authorized permit services with the names of persons who may not obtain single-trip permits due to a suspension of a motor fuel use tax permit.
(E) The commissioner may revoke the authorization to issue single-trip permits of any permit service that violates any of the provisions of this rule.
(A) The tax commissioner will be responsible for performing audits provided for by the "International Registration Plan."
(B) A registrant who receives findings of an audit conducted under paragraph (A) of this rule may protest the findings. The protest must be filed within sixty days of the date the registrant received the audit findings and must specify the basis for the registrant's objections to the audit findings.
(C) The tax commissioner will schedule a hearing in Columbus to consider the registrant's protest. The commissioner shall provide reasonable notice of the time and place for the hearing to the registrant by certified mail. At the hearing, the registrant may provide evidence to show any errors in the audit finding. No transcript or stenographic record of the hearing will be made.
(D) The tax commissioner will issue a final determination on the protest. The final determination will be served on the registrant personally or by certified mail. The registrant may appeal the final determination of the commissioner to the board of tax appeals pursuant to section 5717.02 of the Revised Code.
(E) After all appeals by the registrant have been exhausted, the tax commissioner shall notify the appropriate authorities in all jurisdictions in which the registrant was proportionally registered of the results of the audit as provided by the "International Registration Plan."
(A) Except as provided in paragraph (B) of this rule, each taxpayer required to file an "International Fuel Tax Agreement" (IFTA) tax return shall file such return and remit payment of the tax liability as follows:
(1) The returns shall be filed electronically by using the Ohio business gateway as defined in Chapter 718. of the Revised Code or by any other electronic filing and payment system established by the department of taxation.
(2) All payments shall be made electronically by using the Ohio business gateway, in the manner prescribed by rules adopted by the treasurer of state under section 113.061 of the Revised Code or through another electronic filing and payment system established by the department of taxation.
(1) Any person may apply to the tax commissioner to be excused from the requirement to file and pay electronically under paragraph (A) of this rule. If a form is prescribed by the commissioner for such purpose, which shall be posted on the department of taxation's web site, the person shall complete such form.
(2) The commissioner will notify the person in writing of the commissioner's decision. Unless an earlier date is specified in the notice, the excuse shall continue to apply until revoked in writing by the commissioner. The denial or revocation of an excuse under this paragraph is not a final determination of the commissioner and is not subject to further appeal.
(C) A person must file returns and make payments electronically beginning with returns and payments filed and paid on or after July 1, 2015.
(D) Nothing in this rule affects any person's obligation to file all returns and pay all amounts due in a timely manner in accordance with Chapter 5728. of the Revised Code and the IFTA "Articles of Agreement."