Ohio § 5735.10
Full text of Ohio Ohio Revised Code § 5735.10, with citation guidance and answers to common questions.
§ 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.
Frequently Asked Questions About Ohio § 5735.10
What does Ohio Revised Code § 5735.10 cover?
Section 5735.10 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5735.10?
A common citation format is "Ohio Revised Code § 5735.10" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5735.10 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.