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Statutes > Ohio Laws > Title [57] LVII TAXATION > Chapter 5735: MOTOR FUEL TAX > 5735.103 Padlocking pumps of retail service station.

STATE STATUTES & CODES

OHIO STATUTES AND CODES

5735.103 Padlocking pumps of retail service station.

5735.103 Padlocking pumps of retail service station.

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.

Effective Date: 10-01-1996

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