Ohio § 1346.08 Administrative rules

Ohio Statutes

§ 1346.08 — Administrative rules

Ohio § 1346.08

Title 13Commercial Transactions

Ch. 1346Tobacco Product Manufacturer Escrow Accounts

This text of Ohio § 1346.08 (Administrative rules) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 1346.08 (2026).

Text

(A)The tax commissioner and the attorney general may adopt administrative rules necessary to implement sections1346.05to1346.10of the Revised Code.

(B)Subject to the requirements of section1346.05of 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.

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(A) The tax commissioner and the attorney general may adopt administrative rules necessary to implement sections1346.05to1346.10of the Revised Code.

(B) Subject to the requirements of section1346.05of 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.