us-oh/stat
Ohio Rev. Code § 5743.31
Cigarette use and storage tax definitions
Official textcodes.ohio.govlast amended
As used in sections 5743.31 to 5743.35, inclusive, of the Revised Code:
# (A)
"Person" includes individuals, firms, partnerships, associations, joint stock companies, corporations, and combinations of individuals of whatever form.
# (B)
"Storage" includes any keeping or retention of cigarettes for use or consumption in this state.
# (C)
"Use" includes the exercise of any right or power incidental to the ownership of cigarettes.
# (D)
"Consumer" means any person who has title to, or possession of, cigarettes in storage, for use or other consumption in this state.
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In this chapter (40 sections)
- 5743.05 · Sale of stamps; delivery; redemption of stamps
- 5743.08 · Seizure and sale of cigarettes on which no tax has been paid
- 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
- 5743.12 · 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…
- 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…
- 5743.021 · Regional arts and cultural district cigarette sales tax
- 5743.21 · Stamp not to affixed to certain packages - seizure and…
- 5743.024 · County cigarette sales tax - local excise tax administrative…
- 5743.025 · Return for county tax
- 5743.026 · Election on convention facility authority tax
- 5743.031 · Affixing of tax stamps - purchase and sale - shipping…
- 5743.31 · Cigarette use and storage tax definitions
- 5743.32 · Excise tax on use, storage or consumption of cigarettes - use…
- 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…
- 5743.45 · Tax commissioner may delegate investigation powers
- 5743.46 · Department of taxation to cooperate with law enforcement…
- 5743.051 · Remitting payment for tax stamps by electronic funds transfer
- 5743.51 · Tax on tobacco and vapor products received by distributor or…
- 5743.52 · Filing monthly return with payment
- 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