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2017 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5743 - CIGARETTE TAX
Section 5743.072 - Monthly report by persons shipping cigarettes.
Universal Citation: Ohio Rev Code § 5743.072 (2017)
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.
Effective Date: 06-30-2005 .
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