Effective: October 1, 1996
Latest Legislation: House Bill 305 - 121st General Assembly
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.
Structure Ohio Revised Code
Section 5735.01 | Motor Fuel Tax Definitions.
Section 5735.011 | Measurement of Liquid Natural Gas.
Section 5735.02 | Dealer's License - Application - Right to Refuse License - Fee.
Section 5735.021 | Application for Permissive Motor Fuel Dealer's License.
Section 5735.022 | Application for Retail Dealer's License.
Section 5735.023 | Retail Service Station - Prohibited Acts.
Section 5735.024 | Sale and Distribution Exceptions.
Section 5735.025 | Prohibited Acts Generally.
Section 5735.026 | Application for Exporter License.
Section 5735.027 | Application for Terminal Operator's License.
Section 5735.03 | Dealer's Surety Bond - Release - Lien on Property.
Section 5735.04 | Revocation or Cancellation of Dealer's License - Cancellation of Bond.
Section 5735.041 | Revocation of License of Retail Dealer.
Section 5735.042 | Revocation of License of Exporter.
Section 5735.043 | Revocation or Cancellation of License of Terminal Operator.
Section 5735.044 | Revocation or Cancellation of License of Permissive Motor Fuel Dealer.
Section 5735.05 | Levy of Motor Fuel Excise Tax - Exceptions.
Section 5735.051 | Levy of Motor Fuel Excise Tax; Dispostion of Revenue.
Section 5735.052 | Credits to Waterways Safety Fund and Wildlife Boater Angler Fund.
Section 5735.053 | Motor Fuel Tax Administration Fund.
Section 5735.06 | Motor Fuel Dealer to File Monthly Report - Contents of Report.
Section 5735.062 | Electronic Remittance of Tax Payments.
Section 5735.063 | Terminal Operator to File Monthly Report - Contents of Report.
Section 5735.064 | Exporter's Report.
Section 5735.07 | List of Dealers That Have Valid Licenses or Registrations.
Section 5735.09 | Registration of Transporters; Reports.
Section 5735.10 | Dealers to Retain Records - Inspection by Tax Commissioner.
Section 5735.101 | Prior Permission for Sale of Untaxed Fuel by Non-Dealer.
Section 5735.102 | Seizure and Sale of Fuel and Transporting Vehicle When Taxes Not Paid.
Section 5735.103 | Padlocking Pumps of Retail Service Station.
Section 5735.11 | Interest on Late Payment of Tax or Refund.
Section 5735.12 | Liability for Additional Charge or Assessment for Noncompliance.
Section 5735.121 | Jeopardy Assessment.
Section 5735.122 | Applying for Refund of Illegal or Erroneous Payment.
Section 5735.123 | Assessment Where Tax Not Paid or Liability Accrued to Dealer.
Section 5735.124 | Selling or Distributing Dyed Diesel Fuel.
Section 5735.13 | Refund of Tax When Motor Fuel Lost or Destroyed.
Section 5735.141 | Refunds for Shrinkage and Evaporation.
Section 5735.142 | Refunds for Local Transit System Operation and School Districts.
Section 5735.143 | Applying Refund in Satisfaction of Debt to State.
Section 5735.15 | Seller's Statement Required When Purchaser Claims Right to Refund.
Section 5735.18 | Reimbursement for Non-Dealer Sales for Export Outside State or to United States.
Section 5735.19 | Records Open to Inspection by Tax Commissioner - Investigations - Forms.
Section 5735.20 | Prohibited Acts Regarding Refunds or Engaging in Business Without License.
Section 5735.21 | Shipping Document Requirements.
Section 5735.28 | Funds for Maintaining State Highways Within Municipal Corporations.
Section 5735.33 | Delegation of Investigation Powers.
Section 5735.34 | Sale or Discontinuing Business.
Section 5735.35 | Personal Liability for Unpaid Taxes.
Section 5735.40 | No Tax to Be Imposed on Alternative Fuels - Exceptions.
Section 5735.43 | Funding From Motor Fuel Taxes; Disclosure of Use.
Section 5735.50 | Notice of Federal and State Motor Fuel Tax Rates.