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the Ohio Revised Code
2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5735: MOTOR FUEL TAX
5735.103 Padlocking pumps of retail service station.
Universal Citation:
OH Rev Code § 5735.103
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
Whenever the tax commissioner discovers any motor fuel at a retail service station subject to the taxes levied under this chapter and upon which the taxes have not been paid, the commissioner may padlock the pumps of the retail service station until the taxes are paid.
Effective Date: 10-01-1996
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