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§ 5743.01 |
Cigarette tax definitions |
§ 5743.02 |
Excise tax on sale of cigarettes |
§ 5743.021 |
Regional arts and cultural district cigarette sales tax |
§ 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 |
§ 5743.05 |
Sale of stamps; delivery; redemption of stamps |
§ 5743.051 |
Remitting payment for tax stamps by electronic funds transfer |
§ 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 |
§ 5743.323 |
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 |
§ 5743.34 |
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 |
§ 5743.44 |
Informant’s share of tax or penalty – sales of forfeited cigarettes, tobacco products or vapor 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 and vapor products received by distributor or sold by manufacturer to retail dealer |
§ 5743.511 |
County vapor product excise tax |
§ 5743.52 |
Filing monthly return with payment |
§ 5743.521 |
County vapor product floor tax |
§ 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 or vapor products with intent to avoid payment of tax |
§ 5743.61 |
License required for distribution of tobacco or vapor products – suspension of license |
§ 5743.62 |
Excise tax on seller of tobacco or vapor products to consumer |
§ 5743.621 |
County vapor product seller tax |
§ 5743.63 |
Excise tax on storage, use or other consumption of tobacco or vapor products |
§ 5743.631 |
County vapor product use tax |
§ 5743.64 |
Consent to transport tobacco or vapor products within state required |
§ 5743.65 |
Failure of seller or consumer to file return or pay tax |
§ 5743.66 |
Manufacturer or importer of tobacco or vapor products to register with tax commissioner – monthly reports |
§ 5743.71 |
Consent for consumer shipment of cigarettes not reasonably available |
§ 5743.99 |
Penalty |