Ohio Code 1346.08 – Administrative rules
Current as of: 2024 | Check for updates
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(A) The tax commissioner and the attorney general may adopt administrative rules necessary to implement sections 1346.05 to 1346.10 of the Revised Code.
Terms Used In Ohio Code 1346.08
- Escrow: Money given to a third party to be held for payment until certain conditions are met.
- Rule: includes regulation. See Ohio Code 1.59
(B) Subject to the requirements of section 1346.05 of the Revised Code, the attorney general may adopt an administrative rule requiring a tobacco product manufacturer to make required escrow deposits in quarterly installments during the year in which the sales covered by the deposits are made. If the attorney general adopts such a rule, the tax commissioner may require a tobacco product manufacturer or a stamping agent to produce information sufficient to enable the tax commissioner and the attorney general to determine the adequacy of the amount of an installment deposit.