reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5727.90 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.90 | Statute of Limitations.

Effective: December 21, 2000|Latest Legislation:  Senate Bill 287 - 123rd General Assembly|No assessment of the tax imposed by section 5727.81 or 5727.811 of the Revised Code shall be made by the tax commissioner more than four years after the date on which the return for the period assessed was due or filed, whichever date is later. This section does not bar an assessment when any of the following occur:(A) The party assessed failed to file a return as required by section 5727.82 of the Revised Code;(B) The party assessed knowingly filed a false or fraudulent return;(C) The party assessed and the tax commissioner waived in writing the time limitation.
Ohio Rev Code § 5727.92 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.92 | Keeping and Preserving Records.

Effective: December 21, 2000|Latest Legislation:  Senate Bill 287 - 123rd General Assembly|Every person liable for the tax imposed by section 5727.81 or 5727.811 of the Revised Code shall keep complete and accurate records of all electric and natural gas distributions and other records as required by the tax commissioner. The records shall be preserved for four years after the return for the taxes to which the records pertain is due or filed, whichever is later. The records shall be available for inspection by the tax commissioner or the commissioner's authorized agent, upon request of the commissioner or such agent.
Ohio Rev Code § 5727.93 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.93 | Registration.

Effective: September 6, 2002|Latest Legislation:  Senate Bill 200 - 124th General Assembly|(A) No person shall distribute electricity or natural gas to a meter of an end user in this state or to an unmetered location in this state if that person is not registered with the tax commissioner as an electric distribution company or a natural gas distribution company.(B) Each person required to register under division (A) of this section shall register prior to distributing electricity or natural gas to a meter of an end user in this state or to an unmetered location in this state. The tax commissioner shall prescribe the form of the registration application. The commissioner shall assign an identification number to each registration and notify the registrant of that number. The registration shall remain in effect until canceled in writing by the registrant upon the cessation of distributing electricity or natural gas to a meter of an end user in this state or to an unmetered location in this state, or until such registration is denied, revoked, or canceled by the commissioner. A registration may be revoked or canceled by the tax commissioner as provided by Chapter 119. of the Revised Code, for failure of an electric distribution company to pay the tax imposed by section 5727.81 of the Revised Code, failure of a natural gas distribution company to pay the tax imposed by section 5727.811 of the Revised Code, or failure of an electric distribution company or a natural gas distribution company to comply with sections 5727.80 and 5727.82 to 5727.95 of the Revised Code. A company whose registration is denied may petition for a hearing, in accordance with the procedures set forth in division (B) of section 5727.89 of the Revised Code, not later than thirty days after receiving the denial, and the final determination is subject to appeal under section 5717.02 of the Revised Code.(C) The tax commissioner shall maintain a list of the companies registered under this section. The list shall contain the name and address of each company registered by the commissioner. The list and subsequent updates of it shall be open to public inspection.
Ohio Rev Code § 5727.94 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.94 | Tax Statement Provided to Customers.

Effective: December 21, 2000|Latest Legislation:  Senate Bill 287 - 123rd General Assembly|Each electric distribution company required to pay the tax imposed by section 5727.81 of the Revised Code and each natural gas distribution company required to pay the tax imposed by section 5727.811 of the Revised Code shall provide to its customers in this state the statement required by section 4933.33 of the Revised Code.
Ohio Rev Code § 5727.95 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.95 | Prohibited Acts.

Effective: December 21, 2000|Latest Legislation:  Senate Bill 287 - 123rd General Assembly|(A) No natural gas distribution company, electric distribution company, or self-assessing purchaser shall fail to file any return or report required to be filed pursuant to section 5727.82 of the Revised Code, or file or cause to be filed any incomplete, false, or fraudulent return, report, or statement, or aid or abet another in the filing of any false or fraudulent return, report, or statement.(B) No person shall distribute natural gas or electricity to a meter of an end user in this state or to an unmetered location in this state without holding a valid registration issued under section 5727.93 of the Revised Code.
Ohio Rev Code § 5727.99 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.99 | Penalty.

Effective: October 5, 1999|Latest Legislation:  Senate Bill 3 - 123rd General Assembly|(A) Whoever violates section 5727.55 of the Revised Code shall be fined not less than one hundred nor more than one thousand dollars.(B) Whoever violates section 5727.71 of the Revised Code shall be fined not more than five hundred dollars and imprisoned not more than thirty days.(C) Whoever violates section 5727.72 of the Revised Code shall be fined not more than five hundred dollars or imprisoned not more than thirty days, or both.(D) Whoever violates sections 5727.80 to 5727.83, or sections 5727.88 to 5727.95 of the Revised Code or any rule adopted by the tax commissioner under those sections, is guilty of a misdemeanor of the first degree on the first offense; on each subsequent offense, the person is guilty of a felony of the fourth degree.
Ohio Rev Code § 5728.01 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5728 | Fuel Use Tax|Section 5728.01 | Fuel Use Tax Definitions.

Effective: July 1, 2013|Latest Legislation:  House Bill 51 - 130th General Assembly|As used in sections 5728.02 to 5728.14 of the Revised Code: (A) "Motor vehicle" means everything on wheels that is self-propelled, other than by muscular power or power collected from electric trolley wires and other than vehicles or machinery not designed for or employed in general highway transportation, used to transport or propel persons or property over a public highway.(B) "Commercial car" means any motor vehicle used for transporting persons or property, wholly on its own structure on a public highway.(C) "Commercial tractor" means any motor vehicle designed and used to propel or draw a trailer or semi-trailer or both on a public highway without having any provision for carrying loads independently of such trailer or semi-trailer.(D) "Trailer" means everything on wheels that is not self-propelled, except vehicles or machinery not designed for or employed in general highway transportation, used for carrying property wholly on its own structure and for being drawn by a motor vehicle on a public highway, including any such vehicle when formed by or operated as a combination of a semi-trailer and a vehicle of the dolly type such as that commonly known as a trailer dolly. "Trailer" does not include manufactured homes as defined in division (C)(4) of section 3781.06 of the Revised Code or mobile homes as defined in division (O) of section 4501.01 of the Revised Code.(E) "Semi-trailer" means everything on wheels that is not self-propelled, except vehicles or machinery not designed for or employed in general highway transportation, designed and used for carrying property on a public highway when being propelled or drawn by a commercial tractor when part of its own weight or the weight of its load, or both, rest upon and is carried by a commercial tractor.(F) "Commercial tandem" means any commercial car and trailer or any commercial tractor, semi-trailer, and trailer when fastened together and used as one unit.(G) "Commercial tractor combination" means any commercial tractor and semi-trailer when fastened together and used as one unit.(H) "Axle" means two or more load carrying wheels mounted in a single transverse vertical plane.(I) "Public highway" means any highway, road, or street dedicated to public use, including a highway under the control and jurisdiction of the Ohio turnpike and infrastructure commission created by the provisions of section 5537.02 of the Revised Code and land and lots over which the public, either as user or owner, generally has a right to pass even though such land or lots are closed temporarily by public authorities for the purpose of construction, reconstruction, maintenance, or repair.(J) "Jurisdiction" means a state of the United States, the District of Columbia, or a province or territory of Canada.
Ohio Rev Code § 5728.02 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5728 | Fuel Use Tax|Section 5728.02 | Fuel Use Permit and Identification Device.

Effective: June 30, 2005|Latest Legislation:  House Bill 66 - 126th General Assembly|(A) Except as provided in section 5728.03 of the Revised Code, every person who is liable for the tax imposed by section 5728.06 of the Revised Code on the operation of a commercial car or a commercial tractor that is, or is to be, operated or driven upon a public highway in two or more jurisdictions shall cause to be filed annually with the tax commissioner an application for a fuel use permit to be furnished by the commissioner for that purpose.Each application for a fuel use permit for a commercial car or a commercial tractor shall contain any information the tax commissioner prescribes.(B) Upon receipt of the application, the tax commissioner shall issue to the person making the application a fuel use permit and any identification device that the commissioner considers necessary for the proper administration of this chapter. The permit and the identification device shall be of a design and contain any information the commissioner considers necessary. The identification device shall be displayed on the commercial car or commercial tractor for which it was issued at all times in the manner the commissioner prescribes. The fuel use permits and the identification device shall not be transferable. In case of the loss of a fuel use permit or identification device, the commissioner shall issue a duplicate of the permit or device.The fuel use permit shall be valid until it expires or is suspended or surrendered.
Ohio Rev Code § 5728.03 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5728 | Fuel Use Tax|Section 5728.03 | Application for Single-Trip Fuel Use Permit.

Effective: June 30, 2005|Latest Legislation:  House Bill 66 - 126th General Assembly|(A) In lieu of filing an application for an annual fuel use permit under section 5728.02 of the Revised Code and in lieu of filing returns under section 5728.08 of the Revised Code, a person who is the owner of a commercial car or a commercial tractor that would otherwise be liable for the tax imposed by section 5728.06 of the Revised Code, that is, or is to be, operated or driven upon a public highway, may file an application with the tax commissioner for a single-trip fuel use permit. The application shall be based on rules adopted by the tax commissioner and shall include an amount estimated to be substantially equivalent to the fuel use tax liability that the applicant will incur by driving on the highways of this state during the period covered by the single-trip permit. The amount so estimated shall be considered to be the fuel use tax liability so incurred.The commissioner may authorize independent permit services or other persons to issue single-trip fuel use permits.(B) The tax commissioner shall adopt rules establishing all of the following:(1) Procedures for the issuance of single-trip permits;(2) The length of time the permits are effective;(3) Requirements that independent permit services or other persons must meet to be authorized to issue single-trip fuel use permits and procedures for obtaining that authorization;(4) Estimates of the amount substantially equivalent to the fuel use tax liability that an applicant will incur by driving on the highways of this state during the period covered by the permit.(C) No person whose fuel use permit issued under section 5728.02 of the Revised Code is currently under suspension in accordance with section 5728.11 of the Revised Code shall be issued a single-trip fuel use permit under this section.(D) All moneys collected pursuant to this section shall be deposited in the state treasury in accordance with section 5728.08 of the Revised Code.
Ohio Rev Code § 5728.04 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5728 | Fuel Use Tax|Section 5728.04 | Operation Without Permit Prohibited.

Effective: June 30, 2005|Latest Legislation:  House Bill 66 - 126th General Assembly|(A) It is unlawful for any person to operate a commercial car or a commercial tractor that is subject to the tax imposed by section 5728.06 of the Revised Code on a public highway in two or more jurisdictions under either of the following circumstances:(1) Without a fuel use permit or single trip fuel use permit for such commercial car or commercial tractor.(2) With a suspended or surrendered fuel use permit for such commercial car or commercial tractor.(B) The judge or magistrate of any court finding any person guilty of unlawfully operating a commercial car or commercial tractor as provided for in this section shall immediately notify the tax commissioner of such violation and shall transmit to the tax commissioner the name and the permanent address of the owner of the commercial car or commercial tractor operated in violation of this section, the registration number, the state of registration, and the certificate of title number of the commercial car or commercial tractor. The commercial car or commercial tractor involved in a violation of division (A)(1) or (2) of this section may be detained until a valid fuel use permit is obtained or reinstated.
Ohio Rev Code § 5728.061 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5728 | Fuel Use Tax|Section 5728.061 | Overpaid or Illegally or Erroneously Paid Taxes.

Effective: September 6, 2002|Latest Legislation:  Senate Bill 200 - 124th General Assembly|The treasurer of state shall refund the amount of fuel use taxes overpaid, paid illegally or erroneously, or paid on any illegal or erroneous assessment. Applications for refund shall be filed with the tax commissioner, on the form prescribed by the commissioner, within four years from the date of the overpayment, the illegal or erroneous payment of the tax, or the payment of the illegal or erroneous assessment. An application shall be filed by the person who made payment of the tax for which the refund is claimed. When a refund is granted for payment of an illegal or erroneous assessment issued by the commissioner, the refund shall include interest on the amount of the refund from the date of the payment. The interest shall be computed at the rate per annum prescribed by section 5703.47 of the Revised Code. On the filing of the application, the commissioner shall determine the amount of refund to which the applicant is entitled. If the amount is not less than that claimed, the commissioner shall certify the amount to the director of budget and management and treasurer of state for payment from the tax refund fund created by section 5703.052 of the Revised Code. If the amount is less than that claimed, the commissioner shall proceed in accordance with section 5703.70 of the Revised Code.
Ohio Rev Code § 5728.07 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5728 | Fuel Use Tax|Section 5728.07 | Maintenance of Distance and Fuel Records.

Effective: September 6, 2002|Latest Legislation:  Senate Bill 200 - 124th General Assembly|Every person who is or becomes liable for the payment of the tax levied in section 5728.06 of the Revised Code shall maintain detailed distance and fuel records for each commercial car and commercial tractor owned, leased, rented, or otherwise operated by such person. Such records shall be available at any time, during normal business hours, for the inspection of the tax commissioner or the commissioner's duly authorized agents and shall be preserved for a period of four years from the date the return required to be filed under section 5728.08 of the Revised Code was due or filed, whichever is later.
Ohio Rev Code § 5728.09 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5728 | Fuel Use Tax|Section 5728.09 | Late Filing of Return.

Effective: September 6, 2002|Latest Legislation:  Senate Bill 200 - 124th General Assembly|(A) Any person who fails to file timely the return required by section 5728.08 of the Revised Code may be required to pay an additional charge equal to the greater of fifty dollars or ten per cent of the tax due. The tax commissioner may adopt rules providing for the imposition and remission of the additional charges. Any additional charge imposed under this section may be collected through an assessment as provided in section 5728.10 of the Revised Code.(B) If the tax imposed by this chapter, or any portion of that tax, whether determined by the tax commissioner or the taxpayer, is not paid on or before the date prescribed in section 5728.08 of the Revised Code, interest shall be collected and paid in the same manner as the tax, upon that unpaid amount at the rate per annum prescribed by section 5703.47 of the Revised Code from the date prescribed for payment of the tax until it is paid or until the day an assessment is issued under section 5728.10 of the Revised Code, whichever occurs first. Any interest imposed under this chapter may be collected through an assessment as provided in section 5728.10 of the Revised Code.
Ohio Rev Code § 5728.11 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5728 | Fuel Use Tax|Section 5728.11 | Suspending Permit.

Effective: September 6, 2002|Latest Legislation:  Senate Bill 200 - 124th General Assembly|(A) Sixty days after service of an assessment under section 5728.10 of the Revised Code, or when the tax commissioner files a certified copy of an entry making an assessment as provided in that section, the commissioner shall suspend all fuel use permits issued to the person against whom the assessment was made, provided that no fuel use permit shall be suspended while an appeal is pending, except in those cases in which no return has been filed, or where it is alleged a fraudulent return has been filed.Upon suspension of a fuel use permit, the commissioner may require that the permit holder surrender to the commissioner the permit and identification device.Upon payment in full of the assessment and interest, the commissioner shall immediately reinstate all fuel use permits issued to the person against whom the assessment was made which have been suspended.(B) If no returns have been filed within the time prescribed for the filing of returns, or within any extension of time for filing as the tax commissioner may grant in accordance with section 5728.14 of the Revised Code, the commissioner, after giving written notice of the commissioner's intention so to do, immediately may suspend all fuel use permits held by the person failing to file a return. The notice shall be sent to the last known address of the person. No permit which has been suspended for failure to file a return shall be reinstated until the person files complete and correct returns for all periods in which no return has been filed and paid the full amount of the tax, interest, and additional charges due.
Ohio Rev Code § 5728.12 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5728 | Fuel Use Tax|Section 5728.12 | Secretary of State Agent for Service on Non-Resident.

Effective: October 16, 2009|Latest Legislation:  House Bill 1 - 128th General Assembly|Any non-resident of this state who accepts the privilege extended by the laws of this state to non-residents of operating a commercial car or commercial tractor, which is subject to the tax levied in section 5728.06 of the Revised Code, or of having the same operated within this state, and any resident of this state who operates a commercial car or commercial tractor, which is subject to the tax levied in section 5728.06 of the Revised Code, or has the same operated within this state and subsequently becomes a non-resident or conceals the person's whereabouts, makes the secretary of state of the state of Ohio the person's agent for the service of process or notice in any assessment, action or proceeding instituted in this state against such person out of the failure to pay the taxes imposed by the provisions of section 5728.06 of the Revised Code. Such process or notice shall be served as provided under section 5703.37 of the Revised Code.
Ohio Rev Code § 5728.13 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5728 | Fuel Use Tax|Section 5728.13 | Exemptions.

Effective: September 6, 2002|Latest Legislation:  Senate Bill 200 - 124th General Assembly|Sections 5728.02 to 5728.12 of the Revised Code do not apply to motor vehicles, commercial cars, or commercial tractors owned and operated by the United States, by this state or any political subdivisions thereof, or by any other state or its political subdivisions if that state extends a similar exemption to motor vehicles, commercial cars, or commercial tractors owned and operated by this state or its political subdivisions.
Ohio Rev Code § 5728.14 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5728 | Fuel Use Tax|Section 5728.14 | Tax Commissioner - Additional Powers.

Effective: December 23, 1986|Latest Legislation:  House Bill 428 - 116th General Assembly|In addition to any other powers conferred upon him by law the tax commissioner shall have the following powers:(A) To prescribe all forms required to be filed with the treasurer of state or the tax commissioner pursuant to sections 5728.01 to 5728.14 of the Revised Code;(B) To appoint and employ such personnel as may be necessary to carry out the duties imposed upon him by sections 5728.01 to 5728.14 of the Revised Code;(C) To adopt and promulgate such rules pertaining to the levy and collection of the tax imposed by sections 5728.01 to 5728.14 of the Revised Code as he may deem necessary;(D) To release any property from the lien of any fees, taxes, penalties, or interest imposed by sections 5728.01 to 5728.14 of the Revised Code upon application, provided payment be made to the treasurer of state for the full amount of all taxes and penalties due;(E) To extend, for cause shown, the time of filing any return required to be filed by sections 5728.01 to 5728.14 of the Revised Code for such period as he may deem reasonable.