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2021 Ohio Revised Code
Title 57 | Taxation
Chapter 5743 | Cigarette Tax
Section 5743.072 | Monthly Report by Persons Shipping Cigarettes.
Universal Citation: Ohio Rev Code § 5743.072 (2021)
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.
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