2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5728 | Fuel Use Tax
Section 5728.12 | Secretary of State Agent for Service on Non-Resident.
Effective: October 16, 2009
Latest Legislation: House Bill 1 - 128th General Assembly
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.
