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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 5735.101 | Prior permission for sale of untaxed fuel by non-dealer.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5735 Motor Fuel Tax
 
Effective:
October 1, 1996
Latest Legislation:
House Bill 305 - 121st General Assembly
PDF:
Download Authenticated PDF
 

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.

Available Versions of this Section