Ohio Statutes

§ 5735.103 — Padlocking pumps of retail service station

Ohio § 5735.103
JurisdictionOhio
Title 57Taxation
Ch. 5735Motor Fuel Tax

This text of Ohio § 5735.103 (Padlocking pumps of retail service station) 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. § 5735.103 (2026).

Text

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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Legislative History

Effective: October 1, 1996 | Latest Legislation: House Bill 305 - 121st General Assembly

Nearby Sections

15
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Bluebook (online)
Ohio § 5735.103, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5735.103.