§ 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