{"data":{"id":"us-oh/ohio-rev.-code-5735.101","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5735.101","heading":"Prior permission for sale of untaxed fuel by non-dealer.","body":"No person, other than a motor fuel dealer, shall sell or dispose of any untaxed motor fuel without the prior written permission of the tax commissioner. Upon investigation, the commissioner shall determine whether any tax shall be imposed on the transaction. Full and complete documentation shall be submitted by the seller to the commissioner upon the commissioner's request.\nFailure to obtain prior approval from the commissioner regarding the sale or disposal may subject the person to all motor fuel taxes levied by this chapter.","path":["Title 57 Taxation","Chapter 5735 Motor Fuel Tax"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5735.101","current_through":"1996-10-01 (House Bill 305 - 121st General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:41Z","sha256":"b60eea21620f2329b35ba1fcd11102aaa60203a2adc734034e6dda0242011c4f","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5735.10","next":"us-oh/ohio-rev.-code-5735.102"},"notice":"GroundRules: Original legal text. Not legal advice."}