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2018 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5735 - MOTOR FUEL TAX
Section 5735.103 - Padlocking pumps of retail service station.
Universal Citation: Ohio Rev Code § 5735.103 (2018)
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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