Tax Rules: Final: 5703-13
5703-13-03 - Maintenance of records
for purposes of reporting fuel use tax
(A) Every person who is or becomes liable for the payment of
the tax levied in section 5728.06 of the Revised Code shall
keep a complete and accurate record of all miles traveled by
and fuel purchased for each vehicle owned, operated or driven
in this state.
Such records shall consist of, but not be limited to:
(1) Primary records such as manifests, freight bills, Ohio
turnpike receipts, driver's trip reports, vehicle trip
reports, daily dispatch sheets and driver's daily logs. The
primary records must show for each vehicle the tractor
number, starting and ending dates, origin, intermediate
points and destination, total miles and routes traveled, and
speedometer or hubometer readings;
(2) Secondary records such as weekly or monthly summary
sheets or data processing accumulations or any other records
in which data from the primary records is recorded.
Any record in which accumulated data is recorded must be
supported by the complete detail records from which such data
was accumulated.
All records must be preserved for the period of time
prescribed by section 5728.07 of the Revised Code.
(B) If any person fails to maintain complete and accurate
primary and secondary records which may be utilized in
verifying the accuracy of the tax reported on the fuel use
tax returns required to be filed by section 5728.08 of the
Revised Code, the tax commissioner may verify the accuracy of
the tax reported by an examination of a representative
portion of the taxpayer's business. If such examination
discloses an under-reporting of the tax, a
percentage-of-error in the tax reported will be determined,
and the commissioner will apply the percentage-of-error to
establish the correct tax liability for the entire period of
time for which complete and accurate primary and secondary
records were not maintained.
Effective: 9-17-04
Promulgated under: 5703.14
Amplifies: 5728.07, 5728.10
Prior effective dates: 12-18-77