Ohio Code § 5743.33
Ohio Code § 5743.33. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5743.33.
Every person who has acquired cigarettes for use, storage, or other consumption subject
to the tax levied under section 5743.32 , 5743.321 , 5743.323 , or 5743.324 of 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 sections 5743.02 , 5743.021 , 5743.024 , and 5743.026 of 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 sections 5743.02 , 5743.021 , 5743.024 , and 5743.026 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5743.33
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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Common questions
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