Effective: September 17, 2014
Latest Legislation: House Bill 492 - 130th General Assembly
This section applies to any wholesale or retail cigarette dealer required by section 5743.05 of the Revised Code to remit payment for tax stamps by electronic funds transfer. The tax commissioner shall notify each dealer of the dealer's obligation to do so and shall maintain an updated list of those dealers. Failure by the tax commissioner to notify a dealer subject to this section to remit taxes by electronic funds transfer does not relieve the dealer of its obligation to remit taxes by electronic funds transfer.
A dealer required to remit payments by electronic funds transfer shall remit such payments to the treasurer of state in the manner prescribed by rules adopted by the treasurer of state under section 113.061 of the Revised Code and within the time prescribed for such a dealer by section 5743.05 of the Revised Code.
A dealer required to remit taxes by electronic funds transfer may apply to the tax commissioner in the manner prescribed by the tax commissioner to be excused from that requirement. The tax commissioner may excuse the dealer from remittance by electronic funds transfer for good cause shown for the period of time requested by the dealer or for a portion of that period.
If a dealer required to remit taxes by electronic funds transfer remits those taxes by some other means, the treasurer of state shall notify the tax commissioner of the failure to remit by electronic funds transfer. If the tax commissioner determines that such failure was not due to reasonable cause or was due to willful neglect, the tax commissioner may collect an additional charge by assessment in the manner prescribed by section 5743.081 of the Revised Code. The additional charge shall equal five per cent of the amount of the taxes required to be paid by electronic funds transfer but shall not exceed five thousand dollars. Any additional charge assessed under this section is in addition to any other penalty or charge imposed under this chapter and shall be considered as revenue arising from taxes imposed under this chapter. The tax commissioner may abate all or a portion of such a charge and may adopt rules governing such remissions.
No additional charge shall be assessed under this section against a dealer that has been notified of its obligation to remit taxes under this section and that remits its first two tax payments after such notification by some means other than electronic funds transfer. The additional charge may be assessed upon the remittance of any subsequent tax payment that the dealer remits by some means other than electronic funds transfer.
Structure Ohio Revised Code
Section 5743.01 | Cigarette Tax Definitions.
Section 5743.02 | Excise Tax on Sale of Cigarettes.
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 5743.03 | Purchase and Use of Tax Stamps.
Section 5743.031 | Affixing of Tax Stamps - Purchase and Sale - Shipping Regulations.
Section 5743.04 | Powers and Duties of Tax Commissioner.
Section 5743.05 | Sale of Stamps; Delivery; Redemption of Stamps.
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 5743.08 | Seizure and Sale of Cigarettes on Which No Tax Has Been Paid.
Section 5743.081 | Assessments for Failure to File Return.
Section 5743.082 | Jeopardy Assessments.
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 5743.111 | Possessing Cigarettes Not Bearing Stamps.
Section 5743.112 | Trafficking in Cigarettes With Intent to Avoid Payment of Tax.
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 5743.321 | 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 5743.33 | 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 5743.45 | Tax Commissioner May Delegate Investigation Powers.
Section 5743.46 | Department of Taxation to Cooperate With Law Enforcement Agencies.
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 5743.62 | 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 5743.71 | Consent for Consumer Shipment of Cigarettes Not Reasonably Available.