Ohio Code § 5743.58
Ohio Code § 5743.58. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5743.58.
In addition to all other remedies for the collection of any taxes or fees legally
due, the attorney general may issue a warrant directed to the sheriff of any county
commanding the sheriff to levy upon and sell the nonexempt goods and chattels of a
delinquent distributor found within his jurisdiction, for the payment of the amount
of the delinquent taxes or fees, together with the added penalties, interest, and
the cost of executing the warrant. The sheriff shall return the warrant to the attorney general and pay him the money
collected by virtue of the sale within the time specified in the warrant, which shall
not be less than twenty or more than sixty days from the date of the warrant. The sheriff to whom the warrant is directed shall proceed upon the warrant in the
manner prescribed by law in respect to executions issued against goods and chattels
upon judgments by a court of record, and is entitled to the same fees for his services. The claim arising by reason of delinquent tobacco product taxes are a preferred
claim against all of the assets of the distributor, real and personal.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5743.58
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 5743.58?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 5743.58 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 5743.58 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.