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Tax Library
OH
Ohio Revised Code
Title 57
Chapter 5743

Chapter 5743 - Cigarette Tax

Browse Chapter 5743 - Cigarette Tax

in: Chapter 5743 - Cigarette Tax

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Section 5743.01 - Cigarette Tax Definitions Section 5743.02 - Excise Tax on Sale of Cigarettes Section 5743.03 - Purchase and Use of Tax Stamps Section 5743.04 - Powers and Duties of Tax Commissioner Section 5743.05 - Sale of Stamps; Delivery; Redemption of Stamps Section 5743.08 - Seizure and Sale of Cigarettes on Which No Tax Has Been Paid Section 5743.09 - Issuance of Warrant for Collection of Taxes - Preferred Claim Section 5743.10 - Cigarettes in Possession Must Be Stamped Section 5743.11 - Duty to Affix Stamp Section 5743.12 - Prohibition Against Making False Entries Section 5743.13 - Prohibition Against Forging, Altering or Counterfeiting Stamps Section 5743.14 - Prohibition Against Hindering Inspection Section 5743.15 - Cigarette License Required - Application - Cigarette Tax Enforcement Fund Section 5743.16 - Lists of Licensees - Supplemental Lists - Index Section 5743.17 - Revocation of License by Court Section 5743.18 - Revocation of License by Tax Commissioner Section 5743.19 - Trafficking in Cigarettes Without License Section 5743.20 - Separate Place of Business - Sale and Purchase Restricted to Licensed Dealers Section 5743.021 - Regional Arts and Cultural District Cigarette Sales Tax Section 5743.21 - Stamp Not to Affixed to Certain Packages - Seizure and Destruction of Packages Section 5743.024 - County Cigarette Sales Tax - Local Excise Tax Administrative Fund Section 5743.025 - Return for County Tax Section 5743.026 - Election on Convention Facility Authority Tax Section 5743.031 - Affixing of Tax Stamps - Purchase and Sale - Shipping Regulations Section 5743.31 - Cigarette Use and Storage Tax Definitions Section 5743.32 - Excise Tax on Use, Storage or Consumption of Cigarettes - Use of Revenue Section 5743.33 - Returns - Remittance - Consent to Transport Section 5743.34 - Assessment on Failure to Pay Use Tax Section 5743.35 - Failure to Make Return or Pay Applicable Taxes Section 5743.41 - Failure to Post License or Comply With Law Section 5743.42 - Tobacco Containing Substances Deleterious to Health Section 5743.44 - Informant's Share of Tax or Penalty - Sales of Forfeited Cigarettes, Tobacco Products or Vapor Products Section 5743.45 - Tax Commissioner May Delegate Investigation Powers Section 5743.46 - Department of Taxation to Cooperate With Law Enforcement Agencies Section 5743.051 - Remitting Payment for Tax Stamps by Electronic Funds Transfer Section 5743.51 - Tax on Tobacco and Vapor Products Received by Distributor or Sold by Manufacturer to Retail Dealer Section 5743.52 - Filing Monthly Return With Payment Section 5743.53 - Refunds - Credits Section 5743.54 - Maintaining Records Section 5743.55 - Tax Evasion Section 5743.56 - Liability for Tax Section 5743.57 - Corporation's Liability for Tax Section 5743.58 - Levy Against and Sale of Property of Delinquent Section 5743.59 - Retail Dealer - Prohibited Acts Section 5743.60 - Distribution of Tobacco or Vapor Products With Intent to Avoid Payment of Tax Section 5743.61 - License Required for Distribution of Tobacco or Vapor Products - Suspension of License Section 5743.62 - Excise Tax on Seller of Tobacco or Vapor Products to Consumer Section 5743.63 - Excise Tax on Storage, Use or Other Consumption of Tobacco or Vapor Products Section 5743.64 - Consent to Transport Tobacco or Vapor Products Within State Required Section 5743.65 - Failure of Seller or Consumer to File Return or Pay Tax Section 5743.66 - Manufacturer or Importer of Tobacco or Vapor Products to Register With Tax Commissioner - Monthly Reports Section 5743.071 - Wholesale and Retail Dealers to Maintain Records Section 5743.71 - Consent for Consumer Shipment of Cigarettes Not Reasonably Available Section 5743.072 - Monthly Report by Persons Shipping Cigarettes Section 5743.081 - Assessments for Failure to File Return Section 5743.082 - Jeopardy Assessments Section 5743.99 - Penalty Section 5743.111 - Possessing Cigarettes Not Bearing Stamps Section 5743.112 - Trafficking in Cigarettes With Intent to Avoid Payment of Tax Section 5743.321 - Regional Arts and Cultural District Cigarette Use Tax Section 5743.323 - County Tax on Use, Consumption, or Storage for Consumption of Cigarettes Section 5743.324 - Resolution for Convention Facility Authority Tax Section 5743.511 - County Tobacco and Vapor Products Tax Section 5743.521 - County Tobacco and Vapor Products Floor Tax Section 5743.621 - County Tobacco and Vapor Products Excise Tax Section 5743.631 - County Tobacco and Vapor Products Use Tax

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