Ohio Code § 4921.13

§ 4921.13.

(A) The public utilities commission shall adopt rules applicable to the filing of annual

update forms and the payment of taxes by for-hire motor carriers.  The rules shall not be incompatible with the requirements of the United States department

of transportation.  The rules shall at a minimum address all of the following: (1) The information and certifications that must be provided to the commission on an

annual update form, including a certification that the carrier continues to be in

compliance with the applicable laws of this state. (2) Documentation and information that must be provided regarding proof of financial

responsibility; (3) The form and manner in which taxes may be paid under section 4921.19 of the Revised Code . (B) The rules may address any other information that the commission determines is necessary

to carry out this section. (C) A for-hire motor carrier shall not be issued any tax receipt under division (C) of section 4921.19 of the Revised Code until all of the following have been satisfied: (1) A complete and accurate annual update form has been filed with the commission; (2) Proof of financial responsibility remains in effect; (3) All applicable registration fees in accordance with rules adopted under section 4921.11 of the Revised Code , all applicable taxes under section 4921.19 of the Revised Code , and any forfeitures imposed under section 4923.99 of the Revised Code have been paid in full.