Ohio Statutes
§ 3734.903 — Liability of wholesale distributor and retail dealer
Ohio § 3734.903
This text of Ohio § 3734.903 (Liability of wholesale distributor and retail dealer) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ohio Rev. Code Ann. § 3734.903 (2026).
Text
(A)Each wholesale distributor is liable for the fee imposed by section3734.901of the Revised Code on all tires sold by him to retail dealers in this state.
(B)Each wholesale distributor who uses tires in his own operation in this state is liable for the fee on the tires.
(C)Each retail dealer who acquires tires from a person who is not registered with the tax commissioner as a wholesale distributor pursuant to section3734.9011of the Revised Code is liable for the fee imposed by section3734.901of the Revised Code on the tires acquired for retail sale in this state to the same extent and in the same amount as the fee imposed on wholesale distributors.
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Legislative History
Effective: October 29, 1993 | Latest Legislation: Senate Bill 165 - 120th General Assembly
Nearby Sections
15
§ 3734.026
Procedures for remitting fees§ 3734.03
Open burning or open dumping§ 3734.04
Inspection - enforcement§ 3734.05
Licensing requirementsCite This Page — Counsel Stack
Bluebook (online)
Ohio § 3734.903, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/3734.903.