Legal Resources - Tax Rules

Tax Rules: Final: 5703-13

Final Tax Rules - Highway Use Tax

This web page is continuously updated by the Ohio Department of Taxation to provide a list of all rules under Ohio Administrative Code Chapter 5703. The posting of rules on this site is for informational purposes and is believed to be accurate. By posting rules on this site, neither the state of Ohio nor the Ohio Department of Taxation assumes any liability for any errors or omissions, or in any other respect. If you feel there is an error or have a question regarding a rule, please contact this Department's Office of Chief Counsel at (614) 466-6750.


Highway Use Tax

Rule No.


5703-13-03 Maintenance of records for purposes of reporting fuel use tax.  last revised 9-17-04
5703-13-04 Single-trip permits.   last revised 5-26-06
5703-13-05 Permit services authorized to issue single-trip permits.  last revised 3-10-91

International registration plan, audits and hearings.  last revised 9-17-04            

5703-13-07  "International Fuel Tax Agreement" taxpayers must file and pay electronically.  last revised 5-29-15