Ohio Administrative Code|Rule 5703-13-07 | "International Fuel Tax Agreement" taxpayers must file and pay electronically.

                                                
(A) Except as provided in paragraph (B)
		  of this rule, each taxpayer required to file an "International Fuel Tax
		  Agreement" (IFTA) tax return shall file such return and remit payment of
		  the tax liability as follows:
(1) The returns shall be
			 filed electronically by using the Ohio business gateway or by any other
			 electronic filing system established by the department of
			 taxation.
(2) All payments shall be
			 made electronically by using the Ohio business gateway, in the manner
			 prescribed by rules adopted by the treasurer of state under section 113.061 of
			 the Revised Code or through another electronic payment system established by
			 the department of taxation.
(B)  
(1) Any person may
			 request an exemption from the electronic filing and payment requirements of
			 paragraph (A) of this rule. Such request must be made in writing on the form
			 prescribed by the commissioner. The commissioner shall publish the form on the
			 department of taxations web site.
(2) Upon review and
			 receipt of a request under paragraph (B)(1) of this rule, the commissioner will
			 notify the person in writing of the decision. If granted, the exemption from
			 the electronic filing and payment requirements of paragraph (A) of this rule
			 shall apply: 
(a) Until the date, or for the duration, specified in the
				notice granting the exemption,
(b) If no date or duration is specified in the notice,
				until revoked in writing by the commissioner. 
(3) A denial or
			 revocation by the commissioner under paragraph (B)(2) of this rule is not a
			 final determination of the commissioner and is not subject to further
			 appeal.
(C) Nothing in this rule affects any
		  persons obligation to file all returns and pay all amounts due in a
		  timely manner in accordance with Chapter 5728. of the Revised Code and the IFTA
		  "Articles of Agreement."
(D) "Ohio business gateway" has the same meaning
		  as the term is referenced in section 5703.059 of the Revised Code.