Ohio · Regulations
Chapter 5703-15 — Cigarette Tax
20 sections
20 sections
- Ohio Admin. Code 5703-15-02Rule 5703-15-02. Notice relative to license revocation proceeding
- Ohio Admin. Code 5703-15-03Rule 5703-15-03. Use of stamp applying machines or other devices
- Ohio Admin. Code 5703-15-04Rule 5703-15-04. Sales of stamps on credit
- Ohio Admin. Code 5703-15-05Rule 5703-15-05. Discount on sales of tax
- Ohio Admin. Code 5703-15-06Rule 5703-15-06. Denial of discount in stamp purchases
- Ohio Admin. Code 5703-15-08Rule 5703-15-08. Sales of packages of cigarettes for which tax indicia are not available
- Ohio Admin. Code 5703-15-09Rule 5703-15-09. Tax rate on long cigarettes capable of being cut into parts
- Ohio Admin. Code 5703-15-10Rule 5703-15-10. Vending machines
- Ohio Admin. Code 5703-15-11Rule 5703-15-11. Sales by railroad dining and club cars
- Ohio Admin. Code 5703-15-12Rule 5703-15-12. Delivery of cigarettes for manufacturers' agents
- Ohio Admin. Code 5703-15-13Rule 5703-15-13. Monthly reports of cigarettes shipped by wholesale cigarette dealers
- Ohio Admin. Code 5703-15-14Rule 5703-15-14. Monthly reports by cigarette dealers receiving cigarettes in Ohio
- Ohio Admin. Code 5703-15-15Rule 5703-15-15. Applications for refund on unsaleable cigarettes
- Ohio Admin. Code 5703-15-16Rule 5703-15-16. Cigarette wholesaler inventories and inventory returns
- Ohio Admin. Code 5703-15-17Rule 5703-15-17. Storage of unstamped cigaretes by dealer
- Ohio Admin. Code 5703-15-18Rule 5703-15-18. Suspension of discount for selling cigarettes below cost
- Ohio Admin. Code 5703-15-20Rule 5703-15-20. Licensing cigarette manufacturers and importers and registration of other tobacco products manufacturers and importers
- Ohio Admin. Code 5703-15-21Rule 5703-15-21. Sale of other tobacco products between licensed other tobacco product distributors
- Ohio Admin. Code 5703-15-22Rule 5703-15-22. Sale of unstamped cigarettes between licensed cigarette wholesalers
- Ohio Admin. Code 5703-15-23Rule 5703-15-23. Cigarette, other tobacco products, vapor products taxpayers and master settlement agreement filers must file and pay electronically