Ohio § 5743.33 Returns - remittance - consent to transport

Ohio Statutes

§ 5743.33 — Returns - remittance - consent to transport

Ohio § 5743.33

Title 57Taxation

Ch. 5743Cigarette Tax

This text of Ohio § 5743.33 (Returns - remittance - consent to transport) 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. § 5743.33 (2026).

Text

Every person who has acquired cigarettes for use, storage, or other consumption subject to the tax levied under section5743.32,5743.321,5743.323, or5743.324of the Revised Code, shall, on or before the fifteenth day of the month following receipt of such cigarettes, file with the tax commissioner a return showing the amount of cigarettes acquired, together with remittance of the tax thereon. No such person shall transport within this state, cigarettes that have a wholesale value in excess of three hundred dollars, unless that person has obtained consent to transport the cigarettes from the department of taxation prior to such transportation. Such consent shall not be required if the applicable taxes levied under sections5743.02,5743.021,5743.024, and5743.026of the Revised Code have been pai

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Every person who has acquired cigarettes for use, storage, or other consumption subject to the tax levied under section5743.32,5743.321,5743.323, or5743.324of the Revised Code, shall, on or before the fifteenth day of the month following receipt of such cigarettes, file with the tax commissioner a return showing the amount of cigarettes acquired, together with remittance of the tax thereon. No such person shall transport within this state, cigarettes that have a wholesale value in excess of three hundred dollars, unless that person has obtained consent to transport the cigarettes from the department of taxation prior to such transportation. Such consent shall not be required if the applicable taxes levied under sections5743.02,5743.021,5743.024, and5743.026of the Revised Code have been paid. Application for the consent shall be in the form prescribed by the tax commissioner.

Every person transporting such cigarettes shall possess the consent while transporting or possessing the cigarettes within this state and shall produce the consent upon request of any law enforcement officer or authorized agent of the tax commissioner.

Any person transporting such cigarettes without the consent required by this section, shall be subject to the provisions of this chapter, including the applicable taxes imposed under sections5743.02,5743.021,5743.024, and5743.026of the Revised Code.

Last updated September 13, 2023 at 3:33 PM