us-oh/stat
Ohio Rev. Code § 5735.103
Padlocking pumps of retail service station
Official textcodes.ohio.govlast amended
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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In this chapter (40 sections)
- 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
- 5735.062 · Electronic remittance of tax payments
- 5735.063 · Terminal operator to file monthly report - contents of report
- 5735.064 · Exporter's report
- 5735.99 · Penalty
- 5735.101 · Prior permission for sale of untaxed fuel by non-dealer
- 5735.102 · Seizure and sale of fuel and transporting vehicle when taxes…
- 5735.103 · Padlocking pumps of retail service station
- 5735.121 · Jeopardy assessment
- 5735.122 · Applying for refund of illegal or erroneous payment
- 5735.123 · Assessment where tax not paid or liability accrued to dealer
- 5735.124 · Selling or distributing dyed diesel fuel
- 5735.141 · Refunds for shrinkage and evaporation
- 5735.142 · Refunds for local transit system operation and school…
- 5735.143 · Applying refund in satisfaction of debt to state