If any person imports, sells, uses, delivers, or stores, within this state, motor fuel upon which the tax imposed by this chapter has not first been paid or liability for the tax imposed by this chapter on the motor fuel has not accrued to the holder of an unrevoked motor fuel dealer's license, the commissioner may make an assessment against the person under section 5735.12 or 5735.121 of the Revised Code for the motor fuel taxes imposed by this chapter. The assessment may be based upon any information in the commissioner's possession.
Effective Date: 10-01-1996
Section: Previous 5735.101 5735.102 5735.103 5735.11 5735.12 5735.121 5735.122 5735.123 5735.124 5735.13 5735.14 5735.141 5735.142 5735.143 5735.145 NextLast modified: October 10, 2016