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Home » US Law » 2022 Ohio Revised Code » Title 57 | Taxation » Chapter 5743 | Cigarette Tax » Section 5743.072 | Monthly Report by Persons Shipping Cigarettes.

Effective: June 30, 2005

Latest Legislation: House Bill 66 – 126th General Assembly

Each manufacturer and each importer shipping cigarettes into or within this state shall file a monthly report with the tax commissioner in accordance with rules adopted by the tax commissioner under Chapter 119. of the Revised Code.