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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 5735.103 | Padlocking pumps of retail service station.

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
 

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.

Available Versions of this Section