Ohio Revised 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.

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  Next

Last modified: October 10, 2016