Section 5743.01. Cigarette tax definitions

Section 5743.02. Excise tax on sale of cigarettes

Section 5743.021. Regional arts and cultural district cigarette sales tax

Section 5743.022. [Repealed]

Section 5743.023. [Repealed]

Section 5743.024. County cigarette sales tax - local excise tax administrative fund

Section 5743.025. Return for county tax

Section 5743.026. Election on convention facility authority tax

Section 5743.03. Purchase and use of tax stamps

Section 5743.031. Affixing of tax stamps - purchase and sale - shipping regulations

Section 5743.04. Powers and duties of tax commissioner

Section 5743.05. Sale of stamps; delivery; redemption of stamps

Section 5743.051. Remitting payment for tax stamps by electronic funds transfer

Section 5743.06. [Repealed]

Section 5743.07. [Repealed]

Section 5743.071. Wholesale and retail dealers to maintain records

Section 5743.072. Monthly report by persons shipping cigarettes

Section 5743.08. Seizure and sale of cigarettes on which no tax has been paid

Section 5743.081. Assessments for failure to file return

Section 5743.082. Jeopardy assessments

Section 5743.09. Issuance of warrant for collection of taxes - preferred claim

Section 5743.10. Cigarettes in possession must be stamped

Section 5743.11. Duty to affix stamp

Section 5743.111. Possessing cigarettes not bearing stamps

Section 5743.112. Trafficking in cigarettes with intent to avoid payment of tax

Section 5743.12. Prohibition against making false entries

Section 5743.13. Prohibition against forging, altering or counterfeiting stamps

Section 5743.14. Prohibition against hindering inspection

Section 5743.15. Cigarette license required - application - cigarette tax enforcement fund

Section 5743.16. Lists of licensees - supplemental lists - index

Section 5743.17. Revocation of license by court

Section 5743.18. Revocation of license by tax commissioner

Section 5743.19. Trafficking in cigarettes without license

Section 5743.20. Separate place of business - sale and purchase restricted to licensed dealers

Section 5743.21. Stamp not to affixed to certain packages - seizure and destruction of packages

Section 5743.31. Cigarette use and storage tax definitions

Section 5743.32. Excise tax on use, storage or consumption of cigarettes - use of revenue

Section 5743.321. Regional arts and cultural district cigarette use tax

Section 5743.322. [Repealed]

Section 5743.323. County tax on use, consumption, or storage for consumption of cigarettes

Section 5743.324. Resolution for convention facility authority tax

Section 5743.33. Returns - remittance - consent to transport

Section 5743.331. [Repealed]

Section 5743.34. Assessment on failure to pay use tax

Section 5743.35. Failure to make return or pay applicable taxes

Section 5743.41. Failure to post license or comply with law

Section 5743.42. Tobacco containing substances deleterious to health

Section 5743.43. [Repealed]

Section 5743.44. Informant's share of tax or penalty - sales of forfeited cigarettes or tobacco products

Section 5743.45. Tax commissioner may delegate investigation powers

Section 5743.46. Department of taxation to cooperate with law enforcement agencies

Section 5743.51. Tax on tobacco products received by distributor or sold by manufacturer to retail dealer

Section 5743.52. Filing monthly return with payment

Section 5743.53. Refunds - credits

Section 5743.54. Maintaining records

Section 5743.55. Tax evasion

Section 5743.56. Liability for tax

Section 5743.57. Corporation's liability for tax

Section 5743.58. Levy against and sale of property of delinquent

Section 5743.59. Retail dealer - prohibited acts

Section 5743.60. Distribution of tobacco products with intent to avoid payment of tax

Section 5743.61. License required for distribution of tobacco products - suspension of license

Section 5743.62. Excise tax on seller of tobacco products to consumer

Section 5743.63. Excise tax on storage, use or other consumption of tobacco products

Section 5743.64. Consent to transport tobacco products within state required

Section 5743.65. Failure of seller or consumer to file return or pay tax

Section 5743.66. Manufacturer or importer of tobacco products to register with tax commissioner - monthly reports

Section 5743.71. Consent for consumer shipment of cigarettes not reasonably available

Section 5743.99. Penalty