Ohio Code § 5735.103

Ohio Code § 5735.103. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 5735.103.

Whenever the tax commissioner discovers any motor fuel at a retail service station

subject to the taxes levied under this chapter and upon which the taxes have not been

paid, the commissioner may padlock the pumps of the retail service station until the

taxes are paid.

Source: official Ohio text · Last verified 2026-08-27

At a glance

  • Citation: Ohio Revised Code § 5735.103
  • 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 § 5735.103?

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 § 5735.103 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 § 5735.103 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Statutes are amended, repealed, and renumbered every session.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.