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