Section 5743.33 | Returns - remittance - consent to transport.

You are viewing a past version of this section that is no longer in effect

• Effective: March 27, 2020
• Legislation: House Bill 197 - 133rd General Assembly

Except as provided in section 5743.331 of the Revised Code, 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.

Available Versions of this Section

• June 30, 2006 – House Bill 530 - 126th General Assembly
• March 27, 2020 – Amended by House Bill 197 - 133rd General Assembly
• April 3, 2023 – Amended by Senate Bill 164 - 134th General Assembly
• October 3, 2023 – Amended by House Bill 33 - 135th General Assembly