Ohio Code § 5735.102
Ohio Code § 5735.102. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5735.102.
Whenever the tax commissioner discovers any motor fuel subject to the taxes levied
under Chapter 5735. of the Revised Code and upon which the taxes have not been paid,
the commissioner may seize and take possession of the motor fuel. The motor fuel shall be forfeited to the state, and the commissioner, within a reasonable
time thereafter, may sell the forfeited motor fuel. The commissioner shall collect the taxes due on the forfeited motor fuel from the
proceeds of the sale. Proceeds of the sale shall be paid into the state treasury pursuant to this chapter. The seizure and sale shall not relieve any person from fine or imprisonment resulting
from a violation of section 5735.022 or 5735.20 of the Revised Code . The sale shall be made in the county in which it is most convenient and economical. Any motor vehicle used to transport motor fuel seized pursuant to this section also
is subject to seizure by the tax commissioner. The tax commissioner may dispose of the seized vehicle in the manner prescribed
by this section for disposing of seized motor fuel.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5735.102
- 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 § 5735.102?
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 § 5735.102 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 § 5735.102 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Statutes are amended, repealed, and renumbered every session.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.