Chapter 5703-15 - Cigarette Tax
- Section 5703-15-02 - Notice relative to license revocation proceeding
- Section 5703-15-03 - Use of stamp applying machines or other devices
- Section 5703-15-04 - Sales of stamps on credit
- Section 5703-15-05 - Discount on sales of tax stamps
- Section 5703-15-06 - Denial of discount in stamp purchases
- Section 5703-15-07 - [Rescinded] Limiting sale of stamps to licensed dealers
- Section 5703-15-08 - Sales of packages of cigarettes for which tax indicia are not available
- Section 5703-15-09 - Tax rate on long cigarettes capable of being cut into parts
- Section 5703-15-10 - Vending machines
- Section 5703-15-11 - Sales by railroad dining and club cars
- Section 5703-15-12 - Delivery of cigarettes for manufacturers' agents
- Section 5703-15-13 - Monthly reports of cigarettes shipped by wholesale cigarette dealers
- Section 5703-15-14 - Monthly reports by cigarette dealers receiving cigarettes in Ohio
- Section 5703-15-15 - Applications for refund on unsaleable cigarettes
- Section 5703-15-16 - Cigarette wholesaler inventories and inventory returns
- Section 5703-15-17 - Storage of unstamped cigarettes by dealer
- Section 5703-15-18 - Suspension of discount for selling cigarettes below cost
- Section 5703-15-19 - Cigarette master settlement agreement reporting. [Rescinded]
- Section 5703-15-20 - Licensing cigarette manufacturers and importers and registration of other tobacco products manufacturers and importers
- Section 5703-15-21 - Sale of other tobacco products or vapor products between licensed other tobacco product or vapor product distributors
- Section 5703-15-22 - Sale of unstamped cigarettes between licensed cigarette wholesalers
- Section 5703-15-23 - Cigarette, other tobacco products, vapor products taxpayers and master settlement agreement filers must file and pay electronically