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2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5735 | Motor Fuel Tax
Section 5735.103 | Padlocking Pumps of Retail Service Station.
Universal Citation: Ohio Rev Code § 5735.103 (2020)
Effective: October 1, 1996
Latest Legislation: House Bill 305 - 121st General Assembly
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.
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