Ohio Code § 5743.59
Ohio Code § 5743.59. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5743.59.
(A) No retail dealer of tobacco products or vapor products shall have in the retail dealer's
possession tobacco products or vapor products on which the tax imposed by section
5743.51 and, if applicable, section 5743.511 of the Revised Code has not been paid unless the retail dealer is licensed under section 5743.61 of the Revised Code . Payment may be evidenced by invoices from distributors or vapor distributors stating
the tax has been paid. (B) The tax commissioner may inspect any place where tobacco products or vapor products
subject to the tax levied under section 5743.51 or 5743.511 of the Revised Code are sold or stored. (C) No person shall prevent or hinder the commissioner from making a full inspection
of any place where tobacco products or vapor products subject to the tax imposed by section 5743.51 or 5743.511 of the Revised Code are sold or stored, or prevent or hinder the full inspection of invoices, books,
or records required to be kept by section 5743.54 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5743.59
- 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 § 5743.59?
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 § 5743.59 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 § 5743.59 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Statutes are amended, repealed, and renumbered every session.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.