Ohio Revised Code Search
| Section |
|---|
|
Section 3119.03 | Presumption of correctness.
...In any action or proceeding in which the court determines the amount of child support that will be ordered to be paid pursuant to a child support order or at any time a child support enforcement agency determines the amount of child support that will be paid pursuant to an administrative child support order, the amount of child support that would be payable under a child support order, as calculated pursuant to the b... |
|
Section 3119.04 | Determination of support obligation where combined gross income is greater than or less than amounts covered by schedule.
...If the combined annual income of both parents is greater than the maximum annual income listed on the basic child support schedule established pursuant to section 3119.021 of the Revised Code, the court, with respect to a court child support order, or the child support enforcement agency, with respect to an administrative child support order, shall determine the amount of the obligor's child support obligation on a c... |
|
Section 3119.05 | Other computing and calculating guidelines.
...chers related to self-generated income, tax returns, and all supporting documentation and schedules for the tax returns. (B) The annual amount of any court-ordered spousal support actually paid, excluding any ordered payment on arrears, shall be deducted from the annual income of that parent to the extent that payment of that court-ordered spousal support is verified by supporting documentation. (C) The court o... |
|
Section 3119.051 | Reduction in cases where parenting time order equals or exceeds ninety overnights per year.
...(A) Except as otherwise provided in this section, a court or child support enforcement agency calculating the amount to be paid under a child support order shall reduce by ten per cent the amount of the annual individual support obligation for the parent or parents when a court has issued or is issuing a court-ordered parenting time order that equals or exceeds ninety overnights per year. This reduction may be in add... |
|
Section 3119.06 | Minimum child support order.
...(A) Except as otherwise provided in this section, in any action in which a court or a child support enforcement agency issues or modifies a child support order or in any other proceeding in which a court or agency determines the amount of child support to be paid pursuant to a child support order, the court or agency shall issue a minimum child support order requiring the obligor to pay a minimum of eighty dollars a ... |
|
Section 3119.07 | Effect of child custody on calculation of child support.
...(A) Except when the parents have split parental rights and responsibilities, a parent's child support obligation for a child for whom the parent is the residential parent and legal custodian shall be presumed to be spent on that child and shall not become part of a child support order, and a parent's child support obligation for a child for whom the parent is not the residential parent and legal custodian shall becom... |
|
Section 3119.08 | Child support order to include specific provisions for parenting time and visitation.
...Whenever a court issues a child support order, it shall include in the order specific provisions for regular, holiday, vacation, parenting time, and special visitation in accordance with section 3109.051, 3109.11, or 3109.12 of the Revised Code or in accordance with any other applicable section of the Revised Code. |
|
Section 3119.09 | Denial of or interference with right of parenting time or visitation.
...The court shall not authorize or permit the escrowing, impoundment, or withholding of any child support payment because of a denial of or interference with a right of parenting time or visitation included as a specific provision of the child support order or as a method of enforcing the specific provisions of the child support order dealing with parenting time or visitation. |
|
Section 3119.10 | Definition of "person with a disability".
...For purposes of sections 3119.11 and 3119.12 of the Revised Code, "person with a disability" means a person with a mental or physical disability, whose disability began before the person reached the age of majority, and whose disability makes the person incapable of supporting or maintaining oneself. |
|
Section 3119.11 | Court-ordered child support for a person with a disability regardless of age.
...Notwithstanding section 3109.01 of the Revised Code, when issuing or modifying a court child support order, a court may provide for the care and maintenance of a child who is a person with a disability and the subject of the order, to be issued or continue after the date the child reaches the age of majority. This section applies regardless of whether the child is younger or older than the age of majority when the co... |
|
Section 3119.12 | No issuance of administrative support order for child over eighteen.
...Nothing in the Revised Code authorizes a child support enforcement agency to issue an administrative child support order for a person who has reached the age of eighteen, including a person with a disability. In all cases in which the agency is prohibited from issuing an administrative child support order, the agency may request the appropriate court with jurisdiction to take action under section 3119.11 of the Revis... |
|
Section 3119.22 | Deviating from schedule or worksheet.
...The court may order an amount of child support that deviates from the amount of child support that would otherwise result from the use of the basic child support schedule and the applicable worksheet if, after considering the factors and criteria set forth in section 3119.23 of the Revised Code, the court determines that the amount calculated pursuant to the basic child support schedule and the applicable worksheet w... |
|
Section 3119.23 | Factors to be considered in granting a deviation.
...The amount of federal, state, and local taxes actually paid or estimated to be paid by a parent or both of the parents; (I) Significant in-kind contributions from a parent, including, but not limited to, direct payment for lessons, sports equipment, schooling, or clothing; (J) Extraordinary work-related expenses incurred by either parent; (K) The standard of living and circumstances of each parent and the stand... |
|
Section 3119.231 | Deviation where court-ordered parenting time exceeds ninety overnights per year.
...(A) If court-ordered parenting time exceeds ninety overnights per year, the court shall consider whether to grant a deviation pursuant to section 3119.22 of the Revised Code for the reason set forth in division (C) of section 3119.23 of the Revised Code. This deviation is in addition to any adjustments provided under division (A) of section 3119.051 of the Revised Code. ( B) If court-ordered parenting time is equal... |
|
Section 3119.24 | Shared parenting order child support provisions.
...(A)(1) A court that issues a shared parenting order in accordance with section 3109.04 of the Revised Code shall order an amount of child support to be paid under the child support order that is calculated in accordance with the schedule and with the worksheet, except that, if that amount would be unjust or inappropriate to the children or either parent and therefore not in the best interest of the child because of t... |
|
Section 3119.27 | Processing charge for issuing or modifying an order.
...(A) A court that issues or modifies a court support order, or an administrative agency that issues or modifies an administrative child support order, shall impose on the obligor under the support order a processing charge in the amount of two per cent of the support payment to be collected under a support order. No court or agency may call the charge a poundage fee. (B) In each child support case that is a Title IV... |
|
Section 3119.28 | Paying processing charge.
...(A) As used in this section, "current support payment" means the amount of support due an obligee that an obligor is required to pay in a particular payment for the current month as specified in a support order. "Current support payment" does not include payments on arrearages under the support order. (B) The obligor shall pay the amount imposed pursuant to section 3119.27 of the Revised Code with every current supp... |
|
Section 3119.29 | Health insurance coverage for children definitions.
...As used in this section and sections 3119.30 to 3119.56 of the Revised Code: (A) "Health care coverage" means such medical support that includes a health insurance coverage or a public health care plan, payment of costs of premiums, copayments, and deductibles, or payment for medical expenses incurred on behalf of the child. (B) "Health insurance coverage" means accessible private health insurance that provides p... |
|
Section 3119.291 | Modifying national medical support notice.
...The department of job and family services shall modify the national medical support notice, as necessary, to make the notice and its instructions apply to the person required to provide health insurance coverage for the children who are the subject of an order issued under section 3119.30 of the Revised Code. |
|
Section 3119.30 | Determining person responsible for health care of children.
...e less any subsidy, including a premium tax credit or cost-sharing reduction received by the parent providing coverage. (F) Both parents may be ordered to provide health care coverage and pay cash medical support if the obligee is a nonparent individual or agency that has no duty to provide medical support. |
|
Section 3119.301 | Prior orders for health care needs.
...An order issued pursuant to former section 3111.241 or 3113.217 of the Revised Code as those sections existed prior to January 1, 1998, that was not terminated on or after that date, and that provides for the health care needs of children subject to a child support order shall be considered to be a requirement included as part of the child support order. The child support order shall be considered to have been issued... |
|
Section 3119.302 | Private health insurance - cash medical support.
...(A) When the court, with respect to a court child support order, or the child support enforcement agency, with respect to an administrative child support order, determines the person or persons responsible for the health care coverage of the children subject to the order pursuant to section 3119.30 of the Revised Code, all of the following apply: (1) The court or agency shall consider any health insurance coverage ... |
|
Section 3119.303 | Cash medical support order.
...A cash medical support order shall be administered, reviewed, modified, and enforced in the same manner as the underlying child support order. |
|
Section 3119.31 | Providing list of any group health insurance policies, contracts, or plans available to the party.
...In any action or proceeding in which a court or child support enforcement agency is determining the person responsible for the health care coverage of the children who are or will be the subject of a child support order, each party shall provide to the court or child support enforcement agency a list of any group health insurance policies, contracts, or plans available to the party and the cost of coverage under the ... |
|
Section 3119.32 | General requirements for order concerning health insurance coverage.
...A child support order shall contain all of the following: (A)(1) If the obligor, obligee, or both obligor and obligee, are required under section 3119.30 of the Revised Code to provide health care coverage for the children, a requirement that whoever is required to provide health care coverage provide to the other, not later than thirty days after the issuance of the order, information regarding the benefits, limit... |
|
Section 1345.03 | Unconscionable consumer sales acts or practices.
...in excess of the price at which similar property or services were readily obtainable in similar consumer transactions by like consumers; (3) Whether the supplier knew at the time the consumer transaction was entered into of the inability of the consumer to receive a substantial benefit from the subject of the consumer transaction; (4) Whether the supplier knew at the time the consumer transaction was entered into t... |
|
Section 1345.031 | Unconscionable acts by supplier prohibited - unconscionable provisions.
...(A) No supplier shall commit an unconscionable act or practice concerning a consumer transaction in connection with the origination of a residential mortgage. Such an unconscionable act or practice by a supplier violates this section whether it occurs before, during, or after the transaction. (B) For purposes of division (A) of this section, the following acts or practices of a supplier in connection with such a tra... |
|
Section 1345.032 | Suppliers soliciting fees for copies of deeds.
...rder of the county in which the subject property is situated that purports to convey or transfer title in fee simple of real property in this state. "Deed" includes a leasehold interest for ninety-nine years or more. "Deed" does not include instruments providing for any of the following: (a) Common driveways ; (b) Exchanges of easements or rights-of-way ; (c) Revocable licenses to use, adjust, or clear defects... |
|
Section 1345.04 | Jurisdiction.
...The courts of common pleas, and municipal or county courts within their respective monetary jurisdiction, have jurisdiction over any supplier with respect to any act or practice in this state covered by sections 1345.01 to 1345.13 of the Revised Code, or with respect to any claim arising from a consumer transaction subject to such sections. |
|
Section 1345.05 | Attorney general powers and duties.
...(A) The attorney general shall: (1) Adopt, amend, and repeal procedural rules; (2) Adopt as a rule a description of the organization of the attorney general's office, stating the general courses and methods of operation of the section of the office of the attorney general, which is to administer Chapter 1345. of the Revised Code and methods whereby the public may obtain information or make submissions or requ... |
|
Section 1345.06 | Investigations by attorney general.
...(A) If, by the attorney general's own inquiries or as a result of complaints, the attorney general has reasonable cause to believe that a person has engaged or is engaging in an act or practice that violates Chapter 1345. of the Revised Code, he may investigate. (B) For this purpose, the attorney general may administer oaths, subpoena witnesses, adduce evidence, and require the production of relevant matter. ... |
|
Section 1345.07 | Remedies of attorney general.
...gainst the supplier. (C) Any moneys or property recovered by the attorney general in an action under this section that cannot with due diligence within five years be restored by a referee to consumers shall be unclaimed funds reportable under Chapter 169. of the Revised Code. (D) In addition to the other remedies provided in this section, if the violation is an act or practice that was declared to be unfair, decept... |
|
Section 1345.08 | Attorney general to coordinate with other administrative agency.
...If the attorney general receives a complaint or other information concerning noncompliance with Chapter 1345. of the Revised Code, by a supplier subject to other administrative supervision in this state, he shall immediately give written notice of the substance of the complaint or other information to the official or agency having supervisory authority over the supplier. The attorney general may request information ... |
|
Section 1345.09 | Private causes of action.
...For a violation of Chapter 1345. of the Revised Code, a consumer has a cause of action and is entitled to relief as follows: (A) Where the violation was an act prohibited by section 1345.02, 1345.03, or 1345.031 of the Revised Code, the consumer may, in an individual action, rescind the transaction or recover the consumer's actual economic damages plus an amount not exceeding five thousand dollars in nonecono... |
|
Section 1345.091 | Claim or defense against assignee of loan.
...No claim or defense under this chapter may be asserted by the attorney general or any consumer against an assignee or purchaser of a mortgage loan for value unless any one of the following applies: (A) The violation was committed by the assignee or purchaser. (B) The assignee or purchaser is affiliated by common control with the seller of the loan at the time of such assignment or purchase. |
|
Section 1345.092 | Supplier's right to cure.
...(A) Not later than thirty days after service of process is completed upon a supplier by a consumer in any action seeking a private remedy pursuant to section 1345.09 of the Revised Code, the supplier may deliver a cure offer to the consumer, or if the consumer is represented by an attorney, to the consumer's attorney. The supplier shall send a cure offer by certified mail, return receipt requested, to the consu... |
|
Section 1345.10 | Final judgment admissible as prima facie evidence.
...(A) With the exception of consent judgments entered before any testimony is taken, a final judgment against a supplier under section 1345.07 of the Revised Code is admissible as prima-facie evidence of the facts on which it is based in subsequent proceedings under section 1345.09 of the Revised Code against the same supplier, or his successors or assigns. (B) An action by or on behalf of a consumer pursuant to secti... |
|
Section 1345.11 | Bona fide errors.
...oses in action, bills, notes, and other property and assets of every kind and description acquired by any act or practice prohibited by this chapter, including property with which such property has been commingled if it cannot be identified in kind because of commingling; (2) Sell, convey, and assign all property taken into his possession, and hold and dispose of the proceeds; (3) Perform any other acts respecting ... |
|
Section 1345.12 | Applicability of chapter - exceptions.
...Sections 1345.01 to 1345.13 of the Revised Code do not apply to: (A) An act or practice required or specifically permitted by or under federal law, or by or under other sections of the Revised Code, except as provided in division (B) of section 1345.11 of the Revised Code; (B) A publisher, broadcaster, printer, or other person engaged in the dissemination of information or the reproduction of printed or pictorial m... |
|
Section 1345.13 | Remedies in addition to other remedies.
...The remedies in sections 1345.01 to 1345.13 of the Revised Code, are in addition to remedies otherwise available for the same conduct under state or local law. |
|
Section 1345.18 | Prior, verified consent required to switch natural gas or public telecommunications service provider.
...(A) As used in this section: (1) "Consumer," "person," and "supplier" have the same meanings as in section 1345.01 of the Revised Code. (2) "Consumer transaction" has the same meaning as in section 1345.01 of the Revised Code except that the sale, lease, assignment, award by chance, or other transfer of an item of goods, a service, a franchise, or an intangible, or solicitation to supply any of those things, to an ... |
|
Section 1345.19 | Jurisdiction.
...(A) The courts of common pleas, and municipal or county courts within their respective jurisdictions, have jurisdiction over any supplier with respect to a violation of section 1345.18 of the Revised Code or any claim arising from a consumer transaction subject to that section. (B) The power, remedies, forfeitures, and penalties provided by sections 1345.18 to 1345.20 and division (C) of section 1345.99 of the Revis... |
|
Section 1345.20 | Action by aggrieved consumer for switch in natural gas or public telecommunications service providers with consent.
...(A) An aggrieved consumer may bring an action for a declaratory judgment, an injunction, or other appropriate relief against a supplier that is violating or has violated section 1345.18 of the Revised Code. The court may issue any order or enter a judgment as necessary to ensure compliance with section 1345.18 of the Revised Code or prevent any act or practice that violates that section. In addition, upon a preponder... |
|
Section 1345.21 | Home solicitation sale definitions.
... safety of natural persons, or endanger property which the buyer owns or for which the buyer is responsible, and the buyer furnishes the seller with a separate, dated, and signed statement in the buyer's handwriting describing the situation requiring immediate remedy and expressly acknowledging and waiving the right to cancel the sale within three business days; (6) The buyer has initiated the contact between the p... |
|
Section 1345.22 | Right of buyer to cancel.
...stantial change in the condition of the property in question. (c) The seller does not receive any compensation for the services performed if the buyer timely cancels the agreement or offer under this section. (2) With respect to a home solicitation sale involving the sale and installation of home security and automation systems and related security and monitoring services, if the seller commences services during th... |
|
Section 1345.23 | Written agreement or offer to purchase.
...termination of any security interest or lien created under the sale or offer to purchase. (5) Negotiate, transfer, sell, or assign any note or other evidence of indebtedness to a finance company or other third party prior to midnight of the fifth business day following the day the contract for the goods or services was signed. (6) Fail to notify the buyer, within ten business days of receipt of the buyer's notice... |
|
Section 1345.24 | Retaining notice of cancellation.
...In a home solicitation sale, the seller shall retain, for the period in which an action to enforce the sale could be commenced, any notice of cancellation made pursuant to section 1345.22 of the Revised Code. The seller shall also retain any envelope in which a notice of cancellation is sent or delivered. If the date of delivery is not indicated or recorded on the notice of cancellation or on the envelope, the seller... |
|
Section 1345.25 | Presumption.
...Where a sale is made pursuant to negotiations that occur at a place other than the seller's fixed location business establishment where goods or services are offered or exhibited for sale, but the agreement or offer to purchase is signed at a seller's fixed location business establishment, a presumption arises that the sale was a home solicitation sale. |
|
Section 1345.26 | Right of buyer after cancellation.
...elivered to him by the seller and has a lien on the goods in his possession or control for any recovery to which he is entitled. |
|
Section 1345.27 | Right of seller after cancellation.
...ce of cancellation the goods become the property of the buyer without obligation to pay for them. The buyer has the duty to take reasonable care of the goods in his possession before cancellation and twenty days thereafter, during which time the goods are otherwise at the seller's risk. |
|
Section 5743.324 | Resolution for convention facility authority tax.
... and to pay the expenses of levying the tax, the board of county commissioners that levies a tax under section 5743.026 of the Revised Code shall, by resolution adopted by a majority of the board, levy a tax at the same rate on the use, consumption, or storage for consumption of cigarettes by consumers in the county, provided that the tax shall not apply if the tax levied by section 5743.026 of the Revised Code has b... |
|
Section 5743.33 | Returns - remittance - consent to transport.
...ge, 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 who... |
|
Section 5743.34 | Assessment on failure to pay use tax.
...If any person required to pay the tax levied under section 5743.32, 5743.321, 5743.323, or 5743.324 of the Revised Code, fails to make remittance, the tax commissioner may issue an assessment against that person based on any information in the commissioner's possession. Sections 5743.081 and 5743.082 of the Revised Code relating to the assessments or findings, appeals from assessments or findings, the effect of ass... |
|
Section 5743.35 | Failure to make return or pay applicable taxes.
... Revised Code to file a return with the tax commissioner shall fail to make such return, or fail to pay the applicable taxes levied under section 5743.32, 5743.321, 5743.323, or 5743.324 of the Revised Code, or fail to pay any lawful assessment issued by the commissioner. |
|
Section 5743.41 | Failure to post license or comply with law.
...No person engaged in the business of trafficking in cigarettes or in the business of distributing tobacco products, vapor products, or both shall fail to post and keep constantly displayed in a conspicuous place in the building where such business is carried on the license required by section 5743.15 or 5743.61 of the Revised Code, or sell or offer to sell cigarettes, cigarette wrappers, or a substitute for either, o... |
|
Section 5743.42 | Tobacco containing substances deleterious to health.
...No person shall sell, exchange, give away, or offer to sell, exchange, or give away cigarettes, tobacco products, or a substitute for cigarettes or tobacco products, containing a substance foreign to tobacco and deleterious to health. |
|
Section 5743.44 | Informant's share of tax or penalty - sales of forfeited cigarettes, tobacco products or vapor products.
...ate, who furnishes to the department of taxation, attorney general, or any law enforcement agency original information concerning any violation of Chapter 5743. of the Revised Code, which information results in the collection and recovery of any tax or penalty or leads to the forfeiture of any cigarettes, may be awarded and paid by the treasurer of state, upon the certification of the tax commissioner, a compensation... |
|
Section 5743.45 | Tax commissioner may delegate investigation powers.
...ct to division (C) of this section, the tax commissioner, by journal entry, may delegate any investigation powers of the commissioner to an employee of the department of taxation who has been certified by the Ohio peace officer training commission and who is engaged in the enforcement of those chapters. A separate journal entry shall be entered for each employee to whom that power is delegated. Each journal entry sha... |
|
Section 5743.46 | Department of taxation to cooperate with law enforcement agencies.
...The department of taxation shall cooperate with the attorney general, local law enforcement officials, and the appropriate agencies of the federal government and other states in the investigation and prosecution of violations of this chapter. |
|
Section 5743.51 | Tax on tobacco and vapor products received by distributor or sold by manufacturer to retail dealer.
...al revenue fund of the state, an excise tax on tobacco products and vapor products is hereby levied at one of the following rates: (1) For tobacco products other than little cigars or premium cigars, seventeen per cent of the wholesale price of the tobacco product received by a distributor or sold by a manufacturer to a retail dealer located in this state. (2) Thirty-seven per cent of the wholesale price of littl... |
|
Section 5743.511 | County tobacco and vapor products tax.
...llion three hundred thousand may levy a tax under this section for the purpose of section 307.673 of the Revised Code regardless of whether or not the cooperative agreement authorized under that section has been entered into prior to the day the resolution adopted under this section is adopted, for the purpose of reimbursing a county for costs incurred in the construction of a sports facility pursuant to an agreement... |
|
Section 5743.52 | Filing monthly return with payment.
...cts or vapor distributor subject to the tax levied by section 5743.51 or 5743.511 of the Revised Code, on or before the twenty-third day of each month, shall file with the tax commissioner a return for the preceding month showing any information the tax commissioner finds necessary for the proper administration of this chapter, together with remittance of the tax due. The return and payment of the tax required by thi... |
|
Section 5743.521 | County tobacco and vapor products floor tax.
...r vapor products in a county in which a tax is levied under section 5743.511 of the Revised Code shall, within thirty days after the date on which the tax takes effect, make and file a return, on a form prescribed by the tax commissioner, showing the total number of tobacco products or vapor products which such retail dealer had on hand as of the beginning of business on the date on which the tax takes effect and suc... |
|
Section 5743.53 | Refunds - credits.
...he treasurer of state shall refund to a taxpayer any of the following: (1) Amounts imposed under this chapter that were paid illegally or erroneously or paid on an illegal or erroneous assessment; (2) Any tax paid on tobacco products or vapor products that have been sold or shipped to retail dealers, wholesale dealers, or vapor distributors outside this state, returned to the manufacturer, or destroyed by the t... |
|
Section 5743.54 | Maintaining records.
...usiness hours for the inspection of the tax commissioner, and shall preserve them for a period of three years from the date the return was due or was filed, whichever is later, unless the commissioner, in writing, consents to their destruction within that period, or orders that they be kept for a longer period of time. (B)(1) Each distributor of tobacco products and each vapor distributor of vapor products subject... |
|
Section 5743.55 | Tax evasion.
...Whenever the tax commissioner discovers any tobacco products or vapor products, subject to the tax levied under section 5743.51, 5743.511, 5743.62, 5743.621, 5743.63, or 5743.631 of the Revised Code upon which the tax has not been paid or the commissioner has reason to believe the tax is being avoided, the commissioner may seize and take possession of the tobacco products or vapor products, which, upon seizure, shall... |
|
Section 5743.56 | Liability for tax.
...(A) Any person required to pay the tax imposed by section 5743.51, 5743.511, 5743.62, 5743.621, 5743.63, or 5743.631 of the Revised Code is personally liable for the tax. The tax commissioner may make an assessment, based upon any information in the commissioner's possession, against any person who fails to file a return or pay any tax, interest, or additional charge as required by this chapter. The commissioner shal... |
|
Section 5743.57 | Corporation's liability for tax.
...ed Code fails to remit to the state any tax due under section 5743.51, 5743.511, 5743.62, 5743.621, 5743.63, or 5743.631 of the Revised Code, any of its employees having control or supervision of or charged with the responsibility of filing returns and making payments, and any of its officers, members, managers, trustees, or other persons who are responsible for the execution of the corporation's, limited liability c... |
|
Section 5743.58 | Levy against and sale of property of delinquent.
...ther 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... |
|
Section 5743.59 | Retail dealer - prohibited acts.
...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 prod... |
|
Section 5743.60 | Distribution of tobacco or vapor products with intent to avoid payment of tax.
...with the intent to avoid payment of the tax levied by section 5743.51, 5743.511, 5743.62, 5743.621, 5743.63, or 5743.631 of the Revised Code, when the wholesale price of the tobacco products or, in the case of a tax levied under section 5743.511, 5743.621, or 5743.631 of the Revised Code, the vapor products exceeds three hundred dollars, or when the vapor volume of the vapor products exceeds five hundred milliliters ... |
|
Section 5743.61 | License required for distribution of tobacco or vapor products - suspension of license.
...g a license issued by the department of taxation to engage in that business. (2) On the dissolution of a partnership by death, the surviving partner may operate under the license of the partnership until the expiration of the license, and the heirs or legal representatives of deceased persons, and receivers and trustees in bankruptcy appointed by any competent authority, may operate under the license of the person... |
|
Section 5743.62 | Excise tax on seller of tobacco or vapor products to consumer.
...al revenue fund of the state, an excise tax is hereby levied on the seller of tobacco products or vapor products in this state at one of the following rates: (1) For tobacco products other than little cigars or premium cigars, seventeen per cent of the wholesale price of the tobacco product whenever the tobacco product is delivered to a consumer in this state for the storage, use, or other consumption of such toba... |
|
Section 5743.621 | County tobacco and vapor products excise tax.
...the same purposes for which it levies a tax under section 5743.511 of the Revised Code, the board of county commissioners of a county that levies a tax under that section shall adopt a resolution levying a tax at the same rate on the sellers of tobacco products or vapor products, as applicable, whenever the tobacco product or vapor product is delivered to a consumer in the county in which that tax is levied for the s... |
|
Section 5743.63 | Excise tax on storage, use or other consumption of tobacco or vapor products.
...al revenue fund of the state, an excise tax is hereby levied on the storage, use, or other consumption of tobacco products or vapor products at one of the following rates: (1) For tobacco products other than little cigars or premium cigars, seventeen per cent of the wholesale price of the tobacco product. (2) For little cigars, thirty-seven per cent of the wholesale price of the little cigars. (3) For premiu... |