Ohio § 5728.07 Maintenance of distance and fuel records

Ohio Statutes

§ 5728.07 — Maintenance of distance and fuel records

Ohio § 5728.07

Title 57Taxation

Ch. 5728Fuel Use Tax

This text of Ohio § 5728.07 (Maintenance of distance and fuel records) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 5728.07 (2026).

Text

Every person who is or becomes liable for the payment of the tax levied in section5728.06of 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 section5728.08of the Revised Code was due or filed, whichever is later.

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Every person who is or becomes liable for the payment of the tax levied in section5728.06of 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 section5728.08of the Revised Code was due or filed, whichever is later.