Ohio Code § 5735.10
Ohio Code § 5735.10. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5735.10.
(A) Each motor fuel dealer and each retail dealer shall maintain complete and accurate
records of purchases and sales of motor fuel and shall procure and retain all invoices,
bills of lading, and other documents relating thereto, except that no retail dealer
shall be required to issue or maintain invoices relating to that retail dealer's sales
of motor fuel. (B) Every retail dealer shall take meter readings or totalizer readings and tank stick
readings at a retail service station daily. (C) Every retail dealer shall maintain accurate records each time a retail pump meter
or totalizer is serviced, repaired, or replaced. The repair and replacement records must indicate, at a minimum, the date of the
repair or replacement, the meter or pump number, and all ascending and descending
numbers. (D) Such records and documents shall be open during business hours to the inspection
of the tax commissioner, and shall be preserved for a period of four years, unless
the commissioner, in writing, consents to their destruction within that period, or
by order requires that they be kept for a longer period. No person shall refuse to provide such records and documents to the tax commissioner
or any person employed by the commissioner for the purpose of inspecting such records
and documents. (E) No person required by this section to maintain accurate records shall maintain or
provide false or fraudulent records.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5735.10
- 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 § 5735.10?
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 § 5735.10 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 § 5735.10 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.