Ohio Admin. Code 5703-13-07 - "International Fuel Tax Agreement" taxpayers must file and pay electronically
(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 or by any other electronic filing 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 payment system established by
the department of taxation.
(B)
(1) Any
person may request an exemption from the electronic filing and payment
requirements of paragraph (A) of this rule. Such request must be made in
writing on the form prescribed by the commissioner. The commissioner shall
publish the form on the department of taxations web site.
(2) Upon review and receipt of a request
under paragraph (B)(1) of this rule, the commissioner will notify the person in
writing of the decision. If granted, the exemption from the electronic filing
and payment requirements of paragraph (A) of this rule shall apply:
(a) Until the date, or for the duration,
specified in the notice granting the exemption,
(b) If no date or duration is specified in
the notice, until revoked in writing by the commissioner.
(3) A denial or revocation by the
commissioner under paragraph (B)(2) of this rule is not a final determination
of the commissioner and is not subject to further appeal.
(C) Nothing in this rule affects any persons
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."
(D) "Ohio business
gateway" has the same meaning as the term is referenced in section
5703.059
of the Revised Code.
Notes
Promulgated Under: Other
Authorized By: 5703.05, 5703.14, 5703.059
Amplifies: 5728.08
Five Year Review Date: 1/9/2026
Prior Effective Dates: 5/29/2015
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