Ohio Statutes
§ 5735.101 — Prior permission for sale of untaxed fuel by non-dealer
Ohio § 5735.101
This text of Ohio § 5735.101 (Prior permission for sale of untaxed fuel by non-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. § 5735.101 (2026).
Text
No person, other than a motor fuel dealer, shall sell or dispose of any untaxed motor fuel without the prior written permission of the tax commissioner. Upon investigation, the commissioner shall determine whether any tax shall be imposed on the transaction. Full and complete documentation shall be submitted by the seller to the commissioner upon the commissioner's request.
Failure to obtain prior approval from the commissioner regarding the sale or disposal may subject the person to all motor fuel taxes levied by this chapter.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Effective: October 1, 1996 | Latest Legislation: House Bill 305 - 121st General Assembly
Nearby Sections
15
§ 5735.01
Motor fuel tax definitions§ 5735.011
Measurement of liquid natural gas§ 5735.022
Application for retail dealer's license§ 5735.023
Retail service station - prohibited acts§ 5735.024
Sale and distribution exceptions§ 5735.025
Prohibited acts generally§ 5735.026
Application for exporter license§ 5735.041
Revocation of license of retail dealer§ 5735.042
Revocation of license of exporterCite This Page — Counsel Stack
Bluebook (online)
Ohio § 5735.101, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5735.101.