Ohio Code § 5728.02
Ohio Code § 5728.02. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5728.02.
(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.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5728.02
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 5728.02?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 5728.02 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 5728.02 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.