us-oh/stat
Ohio Rev. Code § 5735.023
Retail service station - prohibited acts
# (A)
No person operating a retail service station shall store, sell, or attempt to sell or distribute any untaxed motor fuel, except K-1 kerosene, at a retail service station.
# (B)
A licensed motor fuel dealer that operates a bulk storage plant and also maintains at the same location a retail pump that is connected to a bulk storage tank is not subject to division (A) of this section, except that the licensed motor fuel dealer shall pay the tax on all motor fuel dispensed through the retail pump.
# (C)
Each day, or part thereof, that a person is in violation of division (A) or (B) of this section constitutes a separate offense for purposes of section 5735.99 of the Revised Code.
Source: view the official text
In this chapter (40 sections)
- 5735.02 · Dealer's license - application - right to refuse license - fee
- 5735.03 · Dealer's surety bond - release - lien on property
- 5735.04 · Revocation or cancellation of dealer's license - cancellation…
- 5735.05 · Levy of motor fuel excise tax - exceptions
- 5735.06 · Motor fuel dealer to file monthly report - contents of report
- 5735.07 · List of dealers that have valid licenses or registrations
- 5735.09 · Registration of transporters; reports
- 5735.10 · Dealers to retain records - inspection by tax commissioner
- 5735.011 · Measurement of liquid natural gas
- 5735.11 · Interest on late payment of tax or refund
- 5735.12 · Liability for additional charge or assessment for…
- 5735.13 · Refund of tax when motor fuel lost or destroyed
- 5735.14 · Reimbursement when fuel not used for in-state operation of…
- 5735.15 · Seller's statement required when purchaser claims right to…
- 5735.18 · Reimbursement for non-dealer sales for export outside state…
- 5735.19 · Records open to inspection by tax commissioner -…
- 5735.20 · Prohibited acts regarding refunds or engaging in business…
- 5735.021 · Application for permissive motor fuel dealer's license
- 5735.21 · Shipping document requirements
- 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
- 5735.027 · Application for terminal operator's license
- 5735.27 · Distribution of amount credited to gasoline excise tax fund…
- 5735.28 · Funds for maintaining state highways within municipal…
- 5735.33 · Delegation of investigation powers
- 5735.34 · Sale or discontinuing business
- 5735.35 · Personal liability for unpaid taxes
- 5735.40 · No tax to be imposed on alternative fuels - exceptions
- 5735.041 · Revocation of license of retail dealer
- 5735.042 · Revocation of license of exporter
- 5735.043 · Revocation or cancellation of license of terminal operator
- 5735.43 · Funding from motor fuel taxes; disclosure of use
- 5735.044 · Revocation or cancellation of license of permissive motor…
- 5735.50 · Notice of federal and state motor fuel tax rates
- 5735.051 · Levy of motor fuel excise tax; dispostion of revenue
- 5735.052 · Credits to waterways safety fund and wildlife boater angler…
- 5735.053 · Motor fuel tax administration fund