(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.
Effective Date: 09-29-2000
Section: Previous 5735.01 5735.011 5735.012 5735.013 5735.02 5735.021 5735.022 5735.023 5735.024 5735.025 5735.026 5735.027 5735.03 5735.04 5735.041 NextLast modified: October 10, 2016