State Codes and Statutes
Statutes > Ohio > Title57 > Chapter57435743.01 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5743.022 [Repealed].
5743.023 [Repealed].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5743.07 [Repealed].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5743.322 [Repealed].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.
