Ohio § 5735.123
Full text of Ohio Ohio Revised Code § 5735.123, with citation guidance and answers to common questions.
§ 5735.123.
If any person imports, sells, uses, delivers, or stores, within this state, motor
fuel upon which the tax imposed by this chapter has not first been paid or liability
for the tax imposed by this chapter on the motor fuel has not accrued to the holder
of an unrevoked motor fuel dealer's license, the commissioner may make an assessment
against the person under section 5735.12 or 5735.121 of the Revised Code for the motor fuel taxes imposed by this chapter. The assessment may be based upon any information in the commissioner's possession.
Frequently Asked Questions About Ohio § 5735.123
What does Ohio Revised Code § 5735.123 cover?
Section 5735.123 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 § 5735.123?
A common citation format is "Ohio Revised Code § 5735.123" (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 § 5735.123 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.