Ohio Code § 5735.023
Ohio Code § 5735.023. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5735.023.
(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: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5735.023
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 5735.023?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 5735.023 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 5735.023 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.