Ohio Revised Code Search

...lower cost has been approved by the tax commissioner pursuant to division (C) of section 1333.11 of the Revised Code. The prices of cigarettes advertised, offered for sale, or sold under the exemptions specified in section 1333.14 of the Revised Code shall not be considered the price of a competitor and used as a basis for establishing prices below cost, nor shall prices established at bankrupt sales be considered as...

... attorney general, on behalf of the tax commissioner, may seek an injunction to restrain a threatened or actual violation of division (C)(1) of section 1346.05 of the Revised Code or division (A) or (C) of section 1346.07 of the Revised Code by a stamping agent and to compel the stamping agent to comply with those divisions. (B) In any action brought by the state to enforce sections 1346.05 to 1346.10 of the Revised...

...ecretary of state shall furnish the tax commissioner a monthly list of all corporations canceled and reinstated under this division. (N) This section does not apply to banks, trust companies, insurance companies, or any corporation defined under the laws of this state as a public utility for taxation purposes.

...ecretary of state shall furnish the tax commissioner a list of all corporations failing to file the required statement of continued existence.

...ecretary of state shall furnish the tax commissioner a monthly list of all limited liability companies and foreign limited liability companies canceled and reinstated under this division.

... (3) Information provided to the tax commissioner under section 175.16 or 175.17 of the Revised Code, information provided under divisions (I)(1)(a) and (b) of section 175.16 of the Revised Code, and information provided under divisions (H)(1) and (2) of section 175.17 of the Revised Code. (C)(1) The agencies of this state shall cooperate fully with the Ohio housing finance agency and shall provide information ...

...secretary of state shall inform the tax commissioner of all cancellations and reinstatements under this section.

...siders proper. With the approval of the tax commissioner, the city may sell the lands or any undivided interest in the lands, in the same manner as is provided in the sale of land not needed for any municipal purposes; provided, that the net proceeds from the rent or sale of the premises shall be devoted to health, welfare, or recreational purposes. (C) As an alternative to the procedure prescribed in division...

...visions, the written consent of the tax commissioner prior to the delivery, transfer, or payment to the applicant of an asset of the decedent's estate. (E) A certified copy of an order that grants a summary release from administration together with a certified copy of the application for that order constitutes sufficient authority for a financial institution, corporation, or other entity or person referred to in div...

...the constable, and by the board of park commissioners of each park district created pursuant to section 511.18 or 1545.01 of the Revised Code that has a park district police force or law enforcement department, for the purposes of this section. There is hereby created in the state treasury the state highway patrol contraband, forfeiture, and other fund, the department of public safety investigative unit contraband,...

... director of transportation and the tax commissioner that specifies the total amount of local spending during the previous state fiscal year for capital costs, operating costs, and any costs for activities related to each of the following: (A) Local airports; (B) Local airport systems; (C) Any other local facility that is directly and substantially related to the air transportation of passengers or property and is...

...torney of a county shall inform the tax commissioner of any instance when a complaint is brought against a transient vendor pursuant to this division.

...ed, to the auditor of state and the tax commissioner, and shall provide a copy of this list to any other individual who requests it. The auditor of state shall issue a certificate of completion to each county auditor who completes the continuing education courses required by this section. The auditor of state shall issue a "notice of failure" to any county auditor required to complete continuing education courses un...

...e department of development and to the tax commissioner a copy of each agreement entered into under section 333.02 of the Revised Code and any modifications to an agreement within thirty days after finalization or modification of the agreement.

...rson who is not registered with the tax commissioner as a wholesale distributor pursuant to section 3734.9011 of the Revised Code is liable for the fee imposed by section 3734.901 of the Revised Code on the tires acquired for retail sale in this state to the same extent and in the same amount as the fee imposed on wholesale distributors.

...s failure to remit the fee due. The tax commissioner may assess a responsible person under section 3734.907 of the Revised Code.

...or's account number assigned by the tax commissioner. This section does not apply to sales at retail.

...ed Code, or any rule adopted by the tax commissioner under section 3734.902 or 3734.904 of the Revised Code, is guilty of a misdemeanor of the first degree on a first offense; on each subsequent offense, the person is guilty of a felony of the fourth degree.

...r such purposes. (3) Report to the tax commissioner information the director receives pursuant to division (B)(2)(d) of this section.

...icensed by a county auditor or the tax commissioner to purchase and affix adhesive or meter stamps on packages of cigarettes pursuant to Chapter 5743. of the Revised Code. (B) "Brand family" means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, "menthol," "lights," "kings," and "100s." "Br...

...le to the attorney general and the tax commissioner for the purposes of ensuring compliance with this chapter. (D) No manufacturer shall submit a false certification to the state fire marshal.

...allow the state fire marshal, the tax commissioner, and the attorney general to inspect the markings of cigarette packaging marked in accordance with section 3739.06 of the Revised Code.

...ry to administer this chapter. The tax commissioner may adopt rules, pursuant to division (M) of section 5703.05 of the Revised Code and section 5703.14 of the Revised Code, as necessary to enforce this chapter.

...ablished duties and authority, the tax commissioner, the Ohio ethics commission, the inspector general, and the commission, and their respective employees, may demand access to and inspect, examine, photocopy, and audit all books, accounts, records, and memoranda of any person that is not protected by privilege and that is subject to the provisions of this chapter, and may examine under oath any officer, agent,...

...erest rate established by the state tax commissioner pursuant to section 5703.47 of the Revised Code. (3) Notwithstanding the interest rates specified in division (D)(2)(a) or (c) of this section, at no time shall the additional penalty amount assessed under division (D)(2)(a) or (c) of this section exceed fifteen per cent of the premium due. (4) If an employer recognized by the administrator as a professional em...