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Section 5743.01 | Cigarette Tax Definitions. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...
Section 5743.02 | Excise Tax on Sale of Cigarettes. - Effective: July 1, 2015 Latest Legislation: House Bill 64 -...
Section 5743.021 | Regional Arts and Cultural District Cigarette Sales Tax. - Effective: September 17, 2014 Latest Legislation: House Bill 492 -...
Section 5743.024 | County Cigarette Sales Tax - Local Excise Tax Administrative Fund. - Effective: September 17, 2014 Latest Legislation: House Bill 492 -...
Section 5743.025 | Return for County Tax. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...
Section 5743.026 | Election on Convention Facility Authority Tax. - Effective: July 2, 2010 Latest Legislation: House Bill 48 -...
Section 5743.03 | Purchase and Use of Tax Stamps. - Effective: October 17, 2019 Latest Legislation: House Bill 166 -...
Section 5743.031 | Affixing of Tax Stamps - Purchase and Sale - Shipping Regulations. - Effective: June 11, 2012 Latest Legislation: House Bill 487 -...
Section 5743.04 | Powers and Duties of Tax Commissioner. - Effective: September 17, 2014 Latest Legislation: House Bill 492 -...
Section 5743.05 | Sale of Stamps; Delivery; Redemption of Stamps. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...
Section 5743.051 | Remitting Payment for Tax Stamps by Electronic Funds Transfer. - Effective: September 17, 2014 Latest Legislation: House Bill 492 -...
Section 5743.071 | Wholesale and Retail Dealers to Maintain Records. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...
Section 5743.072 | Monthly Report by Persons Shipping Cigarettes. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...
Section 5743.08 | Seizure and Sale of Cigarettes on Which No Tax Has Been Paid. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...
Section 5743.081 | Assessments for Failure to File Return. - Effective: June 29, 2017 Latest Legislation: House Bill 49 -...
Section 5743.082 | Jeopardy Assessments. - Effective: July 1, 2007 Latest Legislation: House Bill 241 -...
Section 5743.09 | Issuance of Warrant for Collection of Taxes - Preferred Claim. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...
Section 5743.10 | Cigarettes in Possession Must Be Stamped. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...
Section 5743.11 | Duty to Affix Stamp. - Effective: June 8, 1999 Latest Legislation: Senate Bill 98 -...
Section 5743.111 | Possessing Cigarettes Not Bearing Stamps. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...
Section 5743.112 | Trafficking in Cigarettes With Intent to Avoid Payment of Tax. - Effective: September 17, 2014 Latest Legislation: House Bill 492 -...
Section 5743.12 | Prohibition Against Making False Entries. - Effective: June 30, 2006 Latest Legislation: House Bill 530 -...
Section 5743.13 | Prohibition Against Forging, Altering or Counterfeiting Stamps. - Effective: June 30, 2006 Latest Legislation: House Bill 530 -...
Section 5743.14 | Prohibition Against Hindering Inspection. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...
Section 5743.15 | Cigarette License Required - Application - Cigarette Tax Enforcement Fund. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...
Section 5743.16 | Lists of Licensees - Supplemental Lists - Index. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...
Section 5743.17 | Revocation of License by Court. - Effective: June 8, 1999 Latest Legislation: Senate Bill 98 -...
Section 5743.18 | Revocation of License by Tax Commissioner. - Effective: March 30, 2006 Latest Legislation: House Bill 530 -...
Section 5743.19 | Trafficking in Cigarettes Without License. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...
Section 5743.20 | Separate Place of Business - Sale and Purchase Restricted to Licensed Dealers. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...
Section 5743.21 | Stamp Not to Affixed to Certain Packages - Seizure and Destruction of Packages. - Effective: June 26, 2003 Latest Legislation: House Bill 95 -...
Section 5743.31 | Cigarette Use and Storage Tax Definitions. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...
Section 5743.32 | Excise Tax on Use, Storage or Consumption of Cigarettes - Use of Revenue. - Effective: July 1, 2015 Latest Legislation: House Bill 64 -...
Section 5743.321 | Regional Arts and Cultural District Cigarette Use Tax. - Effective: June 30, 2006 Latest Legislation: House Bill 530 -...
Section 5743.323 | County Tax on Use, Consumption, or Storage for Consumption of Cigarettes. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...
Section 5743.324 | Resolution for Convention Facility Authority Tax. - Effective: July 19, 1995 Latest Legislation: Senate Bill 188 -...
Section 5743.33 | Returns - Remittance - Consent to Transport. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...
Section 5743.34 | Assessment on Failure to Pay Use Tax. - Effective: June 30, 2006 Latest Legislation: House Bill 530 -...
Section 5743.35 | Failure to Make Return or Pay Applicable Taxes. - Effective: June 30, 2006 Latest Legislation: House Bill 530 -...
Section 5743.41 | Failure to Post License or Comply With Law. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...
Section 5743.42 | Tobacco Containing Substances Deleterious to Health. - Effective: February 1, 1993 Latest Legislation: House Bill 904 -...
Section 5743.44 | Informant's Share of Tax or Penalty - Sales of Forfeited Cigarettes, Tobacco Products or Vapor Products. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...
Section 5743.45 | Tax Commissioner May Delegate Investigation Powers. - Effective: January 1, 2004 Latest Legislation: House Bill 95 -...
Section 5743.46 | Department of Taxation to Cooperate With Law Enforcement Agencies. - Effective: November 11, 1977 Latest Legislation: Senate Bill 141 -...
Section 5743.51 | Tax on Tobacco and Vapor Products Received by Distributor or Sold by Manufacturer to Retail Dealer. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...
Section 5743.52 | Filing Monthly Return With Payment. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...
Section 5743.53 | Refunds - Credits. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...
Section 5743.54 | Maintaining Records. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...
Section 5743.55 | Tax Evasion. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...
Section 5743.56 | Liability for Tax. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...
Section 5743.57 | Corporation's Liability for Tax. - Effective: July 1, 1994 Latest Legislation: Senate Bill 74 -...
Section 5743.58 | Levy Against and Sale of Property of Delinquent. - Effective: February 1, 1993 Latest Legislation: House Bill 904 -...
Section 5743.59 | Retail Dealer - Prohibited Acts. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...
Section 5743.60 | Distribution of Tobacco or Vapor Products With Intent to Avoid Payment of Tax. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...
Section 5743.61 | License Required for Distribution of Tobacco or Vapor Products - Suspension of License. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...
Section 5743.62 | Excise Tax on Seller of Tobacco or Vapor Products to Consumer. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...
Section 5743.63 | Excise Tax on Storage, Use or Other Consumption of Tobacco or Vapor Products. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...
Section 5743.64 | Consent to Transport Tobacco or Vapor Products Within State Required. - Effective: October 17, 2019 Latest Legislation: House Bill 166 -...
Section 5743.65 | Failure of Seller or Consumer to File Return or Pay Tax. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...
Section 5743.66 | Manufacturer or Importer of Tobacco or Vapor Products to Register With Tax Commissioner - Monthly Reports. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...
Section 5743.71 | Consent for Consumer Shipment of Cigarettes Not Reasonably Available. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...
Section 5743.99 | Penalty. - Effective: September 28, 2012 Latest Legislation: Senate Bill 337 -...