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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 5743.65 | Failure of seller or consumer to file return or pay tax.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5743 Cigarette Tax
 
Effective:
March 27, 2020
Latest Legislation:
House Bill 197 - 133rd General Assembly
PDF:
Download Authenticated PDF
 

No person required by division (C) of section 5743.62 or division (B) of section 5743.63 of the Revised Code to file a return with the tax commissioner shall fail to make the return or fail to pay the applicable taxes levied under section 5743.62 or 5743.63 of the Revised Code or fail to pay any lawful assessment issued by the tax commissioner.

Available Versions of this Section