Ohio Code § 5735.20
Ohio Code § 5735.20. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5735.20.
(A) No person shall do any of the following: (1) Knowingly collect or attempt to collect or cause to be repaid to the taxpayer or
to any other person, either directly or indirectly, any refund of such tax without
being entitled to the same; (2) Engage in business in the state as a motor fuel dealer without holding an unrevoked
license to engage in such business; (3) Engage in business in the state as a retail dealer without holding an unrevoked license
to engage in such business; (4) Engage in business in the state as a permissive motor fuel dealer without holding
an unrevoked license to engage in such business; (5) Engage in business in the state as an exporter without holding an unrevoked license
to engage in such business; (6) Engage in business as a terminal operator without holding an unrevoked license to
engage in such business; (7) Engage in business as an aviation fuel dealer without holding an unrevoked license
to engage in such business. (B) Each day, or part thereof, during which any person engages in business as a motor
fuel dealer, retail dealer, permissive motor fuel dealer, exporter, terminal operator,
or aviation fuel dealer without being the holder of an unrevoked license constitutes
a separate offense.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5735.20
- 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 § 5735.20?
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 § 5735.20 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 § 5735.20 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Statutes are amended, repealed, and renumbered every session.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.