Legal Resources - Tax Rules

Tax Rules: Final: 5703-13

5703-13-04 - Single-trip permits

(A) A fuel use tax single-trip permit may be issued to an operator of a motor vehicle that is subject to section 5728.06 of the Revised Code for which the operator does not have an annual motor fuel use permit, except that no single-trip fuel use permit shall be issued to an operator whose motor fuel use tax permit has been suspended in accordance with section 5728.11 of the Revised Code.

(B) Fuel use single-trip permits will be issued by the department of taxation or during hours when the department is not open for business, by authorized independent permit services.

(C) 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.

(D) The cost of a fuel use single-trip permit shall be twelve dollars for each twenty-four hour period. The twelve dollars is an estimate of the motor fuel use tax required by division (B)(4) of section 5728.03 of the Revised Code.

Effective: 5-26-06

Promulgated under: 5703.14

Authorized by: 5703.05

Amplifies: 5728.03

Prior effective dates: 3-25-90, 3-10-91, 8-29-93, 3-29-01