Tax Rules: Final: 5703-13
5703-13-05 - Permit services
authorized to issue single-trip permits
(A) A permit service wishing to be authorized to issue
single-trip permits during hours when the department of
taxation is not open for business must:
(1) Enter into a signed agreement with the department on
forms prescribed by the tax commissioner,
(2) Provide twenty-four hour nationwide service, and
(3) Post a surety bond, cash or other security satisfactory
to the commissioner in the amount of five thousand dollars to
guarantee payment of all fees and taxes associated with the
issuance of single-trip permits.
(B) Each authorized permit service shall file a weekly report
on a form prescribed by the tax commissioner. With the
report, the permit service shall remit an amount equivalent
to the fees and taxes charged pursuant to paragraph (D) of
rule 5703-13-04 of the Administrative Code for the issuance
of single-trip permits during the report period. For purposes
of this rule the report period shall be Monday through
Sunday. Reports must be received by the department of
taxation by the close of business on the Friday following the
end of the reporting period.
(C) An authorized permit service must maintain records of
each single-trip permit issued for two years and must make
those records available for inspection by agents of the tax
commissioner.
(D) No permit service shall knowingly issue a single-trip
permit to any person who has a motor fuel use tax permit that
has been suspended in accordance with section 5728.11 of the
Revised Code. The tax commissioner may provide authorized
permit services with the names of persons who may not obtain
single-trip permits due to a suspension of a motor fuel use
tax permit.
(E) The commissioner may revoke the authorization to issue
single-trip permits of any permit service that violates any
of the provisions of this rule.
Effective: 3-10-91
Promulgated under: 5703.14
Authorized by: 5703.05
Amplifies: 5728.03
Prior effective dates: 3-25-90