Ohio Admin. Code 5703-13-04 - Single-trip permits
(A)
An operator of a motor vehicle that is subject to
section
5728.06
of the Revised Code, and that does not have an annual motor fuel use permit,
may be issued a fuel use tax single-trip permit through either the Ohio
business gateway or an authorized independent permit service during hours when
the Ohio business gateway is not available.
(1)
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.
(2)
The cost of a fuel use single-trip permit shall be
twenty-four dollars for each twenty-four hour period. The twenty-four dollars
is an estimate of the motor fuel use tax required by division (B)(4) of section
5728.03
of the Revised Code.
(B)
(1)
To be authorized to issue fuel use single-trip permits,
an independent permit service must:
(a)
Enter into a signed agreement with the department on
forms prescribed by the tax commissioner,
(b)
Provide
twenty-four hour nationwide service, and
(c)
Post a surety
bond, of 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 are paid.
(2)
An authorized
independent permit service shall do both of the following:
(a)
File a weekly
report on a form prescribed by the commissioner and remit all amounts related
to the fees and taxes charged for the issuance of fuel use single-trip permits
during the reporting period.
(b)
Maintain records
of each single-trip permit issued for two years and make those records
available for inspection by agents of the commissioner.
(3)
(a)
An authorized
independent permit service shall not 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.
(b)
The commissioner may provide authorized independent
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.
(4)
The
commissioner may revoke authorization if the independent permit service
violates any of the provisions of this rule.
(C)
"Ohio business
gateway" has the same meaning as defined in section
718.01 of the Revised
Code.
Replaces: 5703-13-04
Notes
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5728.03
Prior Effective Dates: 3/25/1990, 3/10/1991, 8/29/1993, 3/29/2001, 5/26/2006, 11/4/2016
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