Chapter5703-15. Cigarette Tax  


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 Limiting sale of stamps to licensed dealers [RESCINDED]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 [RESCINDED]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