STATE STATUTES & CODES

OHIO STATUTES AND CODES

Chapter 5743: CIGARETTE TAX

• 5743.01 Cigarette tax definitions.
• 5743.02 Excise tax on sale of cigarettes.
• 5743.021 Regional arts and cultural district cigarette sales tax.
• 5743.022 [Repealed].
• 5743.023 [Repealed].
• 5743.024 County cigarette sales tax - local excise tax administrative fund.
• 5743.025 Return for county tax.
• 5743.026 Election on convention facility authority tax.
• 5743.03 Purchase and use of tax stamps.
• 5743.031 Affixing of tax stamps - purchase and sale - shipping regulations.
• 5743.04 Powers and duties of tax commissioner - methods of collecting tax - metering device.
• 5743.05 Receipt for stamps - sale of stamps - discount allowed - redemption of stamps.
• 5743.051 Remitting payment for tax stamps and meter impressions by electronic funds transfer.
• 5743.06 County treasurer may be appointed deputy - report and payment to treasurer of state - county's share of receipts.
• 5743.07 [Repealed].
• 5743.071 Wholesale and retail dealers to maintain records.
• 5743.072 Monthly report by persons shipping cigarettes.
• 5743.08 Seizure and sale of cigarettes on which no tax has been paid.
• 5743.081 Assessments for failure to file return.
• 5743.082 Jeopardy assessments.
• 5743.09 Issuance of warrant for collection of taxes - preferred claim.
• 5743.10 Cigarettes in possession must be stamped.
• 5743.11 Duty to affix stamp.
• 5743.111 Possessing cigarettes not bearing stamps.
• 5743.112 Trafficking in cigarettes with intent to avoid payment of tax.
• 5743.12 Prohibition against making false entries.
• 5743.13 Prohibition against forging, altering or counterfeiting stamps.
• 5743.14 Prohibition against hindering inspection.
• 5743.15 Cigarette license required - application - cigarette tax enforcement fund.
• 5743.16 Lists of licensees - supplemental lists - index.
• 5743.17 Revocation of license by court.
• 5743.18 Revocation of license by tax commissioner.
• 5743.19 Trafficking in cigarettes without license.
• 5743.20 Separate place of business - sale and purchase restricted to licensed dealers.
• 5743.21 Stamp not to affixed to certain packages - seizure and destruction of packages.
• 5743.31 Cigarette use and storage tax definitions.
• 5743.32 Excise tax on use, storage or consumption of cigarettes - use of revenue.
• 5743.321 Regional arts and cultural district cigarette use tax.
• 5743.322 [Repealed].
• 5743.323 County tax on use, consumption, or storage for consumption of cigarettes.
• 5743.324 Resolution for convention facility authority tax.
• 5743.33 Returns - remittance - consent to transport.
• 5743.331 [Repealed].
• 5743.34 Assessment on failure to pay use tax.
• 5743.35 Failure to make return or pay applicable taxes.
• 5743.41 Failure to post license or comply with law.
• 5743.42 Tobacco containing substances deleterious to health.
• 5743.43 [Repealed].
• 5743.44 Informant's share of tax or penalty - sales of forfeited cigarettes or tobacco products.
• 5743.45 Tax commissioner may delegate investigation powers.
• 5743.46 Department of taxation to cooperate with law enforcement agencies.
• 5743.51 Tax on tobacco products received by distributor or sold by manufacturer to retail dealer.
• 5743.52 Filing monthly return with payment.
• 5743.53 Refunds - credits.
• 5743.54 Maintaining records.
• 5743.55 Tax evasion.
• 5743.56 Liability for tax.
• 5743.57 Corporation's liability for tax.
• 5743.58 Levy against and sale of property of delinquent.
• 5743.59 Retail dealer - prohibited acts.
• 5743.60 Distribution of tobacco products with intent to avoid payment of tax.
• 5743.61 License required for distribution of tobacco products - suspension of license.
• 5743.62 Excise tax on seller of tobacco products to consumer.
• 5743.63 Excise tax on storage, use or other consumption of tobacco products.
• 5743.64 Consent to transport tobacco products within state required.
• 5743.65 Failure of seller or consumer to file return or pay tax.
• 5743.66 Manufacturer, importer or broker of tobacco products to register with tax commissioner - monthly reports.
• 5743.71 Consent for consumer shipment of cigarettes not reasonably available.
• 5743.99 Penalty.

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