Ohio § 5728.12 Secretary of state agent for service on non-resident

Ohio Statutes

§ 5728.12 — Secretary of state agent for service on non-resident

Ohio § 5728.12

Title 57Taxation

Ch. 5728Fuel Use Tax

This text of Ohio § 5728.12 (Secretary of state agent for service on non-resident) 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. § 5728.12 (2026).

Text

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 section5728.06of 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 section5728.06of 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 taxe

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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 section5728.06of 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 section5728.06of 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 section5728.06of the Revised Code.

Such process or notice shall be served as provided under section5703.37of the Revised Code.