Ohio Code § 5728.12
Ohio Code § 5728.12. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5728.12.
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 section 5728.06 of 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 section 5728.06 of 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 section 5728.06 of the Revised Code . Such process or notice shall be served as provided under section 5703.37 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5728.12
- 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 § 5728.12?
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 § 5728.12 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 § 5728.12 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Statutes are amended, repealed, and renumbered every session.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.