Ohio Chapter 5743 — Cigarette Tax
66 sections hosted, reproduced from the official public-domain source.
- Ohio Rev. Code Ann. § 5743.01— Cigarette tax definitions
- Ohio Rev. Code Ann. § 5743.02— Excise tax on sale of cigarettes
- Ohio Rev. Code Ann. § 5743.03— Purchase and use of tax stamps
- Ohio Rev. Code Ann. § 5743.04— Powers and duties of tax commissioner
- Ohio Rev. Code Ann. § 5743.05— Sale of stamps; delivery; redemption of stamps
- Ohio Rev. Code Ann. § 5743.08— Seizure and sale of cigarettes on which no tax has been paid
- Ohio Rev. Code Ann. § 5743.09— Issuance of warrant for collection of taxes - preferred claim
- Ohio Rev. Code Ann. § 5743.10— Cigarettes in possession must be stamped
- Ohio Rev. Code Ann. § 5743.11— Duty to affix stamp
- Ohio Rev. Code Ann. § 5743.12— Prohibition against making false entries
- Ohio Rev. Code Ann. § 5743.13— Prohibition against forging, altering or counterfeiting stamps
- Ohio Rev. Code Ann. § 5743.14— Prohibition against hindering inspection
- Ohio Rev. Code Ann. § 5743.15— Cigarette license required - application - cigarette tax enforcement fund
- Ohio Rev. Code Ann. § 5743.16— Lists of licensees - supplemental lists - index
- Ohio Rev. Code Ann. § 5743.17— Revocation of license by court
- Ohio Rev. Code Ann. § 5743.18— Revocation of license by tax commissioner
- Ohio Rev. Code Ann. § 5743.19— Trafficking in cigarettes without license
- Ohio Rev. Code Ann. § 5743.20— Separate place of business - sale and purchase restricted to licensed dealers
- Ohio Rev. Code Ann. § 5743.021— Regional arts and cultural district cigarette sales tax
- Ohio Rev. Code Ann. § 5743.21— Stamp not to affixed to certain packages - seizure and destruction of packages
- Ohio Rev. Code Ann. § 5743.024— County cigarette sales tax - local excise tax administrative fund
- Ohio Rev. Code Ann. § 5743.025— Return for county tax
- Ohio Rev. Code Ann. § 5743.026— Election on convention facility authority tax
- Ohio Rev. Code Ann. § 5743.031— Affixing of tax stamps - purchase and sale - shipping regulations
- Ohio Rev. Code Ann. § 5743.31— Cigarette use and storage tax definitions
- Ohio Rev. Code Ann. § 5743.32— Excise tax on use, storage or consumption of cigarettes - use of revenue
- Ohio Rev. Code Ann. § 5743.33— Returns - remittance - consent to transport
- Ohio Rev. Code Ann. § 5743.34— Assessment on failure to pay use tax
- Ohio Rev. Code Ann. § 5743.35— Failure to make return or pay applicable taxes
- Ohio Rev. Code Ann. § 5743.41— Failure to post license or comply with law
- Ohio Rev. Code Ann. § 5743.42— Tobacco containing substances deleterious to health
- Ohio Rev. Code Ann. § 5743.44— Informant's share of tax or penalty - sales of forfeited cigarettes, tobacco products or vapor products
- Ohio Rev. Code Ann. § 5743.45— Tax commissioner may delegate investigation powers
- Ohio Rev. Code Ann. § 5743.46— Department of taxation to cooperate with law enforcement agencies
- Ohio Rev. Code Ann. § 5743.051— Remitting payment for tax stamps by electronic funds transfer
- Ohio Rev. Code Ann. § 5743.51— Tax on tobacco and vapor products received by distributor or sold by manufacturer to retail dealer
- Ohio Rev. Code Ann. § 5743.52— Filing monthly return with payment
- Ohio Rev. Code Ann. § 5743.53— Refunds - credits
- Ohio Rev. Code Ann. § 5743.54— Maintaining records
- Ohio Rev. Code Ann. § 5743.55— Tax evasion
- Ohio Rev. Code Ann. § 5743.56— Liability for tax
- Ohio Rev. Code Ann. § 5743.57— Corporation's liability for tax
- Ohio Rev. Code Ann. § 5743.58— Levy against and sale of property of delinquent
- Ohio Rev. Code Ann. § 5743.59— Retail dealer - prohibited acts
- Ohio Rev. Code Ann. § 5743.60— Distribution of tobacco or vapor products with intent to avoid payment of tax
- Ohio Rev. Code Ann. § 5743.61— License required for distribution of tobacco or vapor products - suspension of license
- Ohio Rev. Code Ann. § 5743.62— Excise tax on seller of tobacco or vapor products to consumer
- Ohio Rev. Code Ann. § 5743.63— Excise tax on storage, use or other consumption of tobacco or vapor products
- Ohio Rev. Code Ann. § 5743.64— Consent to transport tobacco or vapor products within state required
- Ohio Rev. Code Ann. § 5743.65— Failure of seller or consumer to file return or pay tax
- Ohio Rev. Code Ann. § 5743.66— Manufacturer or importer of tobacco or vapor products to register with tax commissioner - monthly reports
- Ohio Rev. Code Ann. § 5743.071— Wholesale and retail dealers to maintain records
- Ohio Rev. Code Ann. § 5743.71— Consent for consumer shipment of cigarettes not reasonably available
- Ohio Rev. Code Ann. § 5743.072— Monthly report by persons shipping cigarettes
- Ohio Rev. Code Ann. § 5743.081— Assessments for failure to file return
- Ohio Rev. Code Ann. § 5743.082— Jeopardy assessments
- Ohio Rev. Code Ann. § 5743.99— Penalty
- Ohio Rev. Code Ann. § 5743.111— Possessing cigarettes not bearing stamps
- Ohio Rev. Code Ann. § 5743.112— Trafficking in cigarettes with intent to avoid payment of tax
- Ohio Rev. Code Ann. § 5743.321— Regional arts and cultural district cigarette use tax
- Ohio Rev. Code Ann. § 5743.323— County tax on use, consumption, or storage for consumption of cigarettes
- Ohio Rev. Code Ann. § 5743.324— Resolution for convention facility authority tax
- Ohio Rev. Code Ann. § 5743.511— County tobacco and vapor products tax
- Ohio Rev. Code Ann. § 5743.521— County tobacco and vapor products floor tax
- Ohio Rev. Code Ann. § 5743.621— County tobacco and vapor products excise tax
- Ohio Rev. Code Ann. § 5743.631— County tobacco and vapor products use tax