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| Cigarette Tax
Law
Ohio Revised Code
| Taxation
| 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
5743.021
| Regional Arts and Cultural District Cigarette Sales Tax.
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
5743.051
| Remitting Payment for Tax Stamps by Electronic Funds Transfer.
Section
5743.071
| Wholesale and Retail Dealers to Maintain Records.
Section
5743.072
| Monthly Report by Persons Shipping Cigarettes.
Section
5743.081
| Assessments for Failure to File Return.
Section
5743.082
| Jeopardy Assessments.
Section
5743.10
| 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
5743.21
| Stamp Not to Affixed to Certain Packages - Seizure and Destruction of Packages.
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
5743.51
| 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
5743.71
| Consent for Consumer Shipment of Cigarettes Not Reasonably Available.
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.