Ohio § 5735.102
Full text of Ohio Ohio Revised Code § 5735.102, with citation guidance and answers to common questions.
§ 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.
Frequently Asked Questions About Ohio § 5735.102
What does Ohio Revised Code § 5735.102 cover?
Section 5735.102 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 § 5735.102?
A common citation format is "Ohio Revised Code § 5735.102" (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 § 5735.102 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.