Ohio Admin. Code 5703-13-03 - Maintenance of records for purposes of reporting fuel use tax
(A)
As used in this rule:
(1)
(a)
"Primary records" include:
(i)
Driver's trip
reports;
(ii)
Vehicle trip reports;
(iii)
Electronic
logging device reports;
(iv)
Daily dispatch sheets;
(v)
Driver's daily
logs;
(vi)
Global position system (GPS) reports for each vehicle,
which show the date, time, and location of each GPS reading and calculated
distance between each reading;
(vii)
Fuel receipts,
fuel card statements, or fuel lists for all tax-paid retail purchases, which
show the date, quantity of fuel purchased, type of fuel, price per gallon or
liter, vehicle unit number, and name of purchaser; and
(viii)
Bulk fuel
receipts, including delivery invoices, inventory reconciliations, and bulk
withdraw records for each vehicle unit number for each tank, which show the
receipts for all deliveries, quarterly inventory reconciliations for each tank,
and capacity of each tank.
(b)
Primary records
described in paragraphs (A)(1)(a)(i) to (A)(1)(a)(vi) must show the vehicle
unit number, starting and ending dates, origin, intermediate points and
destination, total distance travelled, distance travelled in each jurisdiction,
routes of travel, and beginning and ending odometer, hubometer, or engine
control module readings for each vehicle.
(2)
"Secondary
records" include weekly, monthly, or quarterly summary sheets or data
processing accumulations or any other records in which data from the primary
records is recorded.
(B)
Every person who
is or becomes liable for the tax levied in section
5728.06
of the Revised Code shall keep complete and accurate primary and secondary
records of distance traveled and fuel purchased for each vehicle owned,
operated or driven in this state.
(C)
Any record in
which accumulated data is recorded must be supported by the complete detail
records from which such data was accumulated.
(D)
If any person
fails to maintain complete and accurate records as required by this rule and
section
5728.07
of the Revised Code, the tax commissioner may use a representative portion of
the taxpayer's business to estimate the amount of tax due in relation to the
amount of tax reported. The commissioner will apply the estimate to the entire
period of time for which complete and accurate records were not maintained to
determine any additional tax due.
Replaces: 5703-13-03
Notes
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5728.07, 5728.10
Prior Effective Dates: 12/18/1977, 9/17/2004
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.