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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 5743.60 | Distribution of tobacco or vapor products with intent to avoid payment of tax.

Ohio Revised Code
/
Title 57 Taxation
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Chapter 5743 Cigarette Tax
 
You are viewing a past version of this section that is no longer in effect View Current Version
Effective:
April 3, 2023
Legislation:
Senate Bill 164 - 134th General Assembly
PDF:
Download Authenticated PDF
 

No person shall prepare for shipment, ship, transport, deliver, prepare for distribution, or distribute tobacco products or vapor products, or otherwise engage or participate in the business of distributing tobacco products or vapor products, 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 or five hundred grams, as applicable, during any twelve-month period.

Last updated February 8, 2023 at 4:16 PM

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