Find Laws Find Lawyers Free Legal Forms USA State Laws

OHIO STATUTES AND CODES

5728.11 Suspending permit.

5728.11 Suspending permit.

(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.

Effective Date: 09-06-2002

Ohio Forms by Issue

Ohio Court Forms
> DUI
> Probate
Ohio Name Change Forms
Ohio Real Estate Forms
Ohio Tax Forms

Ohio Law

Ohio State Laws
    > Ohio Child Support
    > Ohio Child Support Payment Status
    > Ohio Gun Law
    > Ohio Statutes
Ohio Labor Laws
    > Ohio Unemployment
Ohio State
    > Ohio Counties
    > Ohio Zip Codes
Ohio Tax
    > Ohio Sales Tax
    > Ohio State Tax
Ohio Court
    > Brandenburg v. Ohio
    > Mapp v. Ohio
    > Ohio Attorney General
    > Ohio Supreme Court
Ohio Agencies
    > Ohio Department of Corrections
    > Ohio Department of Education
    > Ohio Department of Health
    > Ohio Department of Insurance
    > Ohio Department of Taxation
    > Ohio Department of Transporation
    > Ohio DMV
    > Ohio Secretary of State Business Name Search

Ohio Court Map

Tips