4504.201 Taxation of commercial cars or buses taxed under the IRP.

No commercial car that is taxed under division (A) of section 4503.65 of the Revised Code, and no commercial bus that is taxed under division (B) of section 4503.65 of the Revised Code, is subject to a tax established under section 4504.02, 4504.06, 4504.15, 4504.16, 4504.17, 4504.171, 4504.172, 4504.173, 4504.18, 4504.181, or 4504.24 of the Revised Code.


Amended by 133rd General Assembly File No. TBD, HB 62, §101.01, eff. 7/3/2019.

Added by 132nd General Assembly File No. TBD, HB 49, §101.01, eff. 9/29/2017.