{"data":{"id":"us-oh/ohio-rev.-code-5743.33","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5743.33","heading":"Returns - remittance - consent to transport.","body":"Every person who has acquired cigarettes for use, storage, or other consumption subject to the tax levied under section 5743.32, 5743.321, 5743.323, or 5743.324 of the Revised Code, shall, on or before the fifteenth day of the month following receipt of such cigarettes, file with the tax commissioner a return showing the amount of cigarettes acquired, together with remittance of the tax thereon. No such person shall transport within this state, cigarettes that have a wholesale value in excess of three hundred dollars, unless that person has obtained consent to transport the cigarettes from the department of taxation prior to such transportation. Such consent shall not be required if the applicable taxes levied under sections 5743.02, 5743.021, 5743.024, and 5743.026 of the Revised Code have been paid. Application for the consent shall be in the form prescribed by the tax commissioner.\nEvery person transporting such cigarettes shall possess the consent while transporting or possessing the cigarettes within this state and shall produce the consent upon request of any law enforcement officer or authorized agent of the tax commissioner.\nAny person transporting such cigarettes without the consent required by this section, shall be subject to the provisions of this chapter, including the applicable taxes imposed under sections 5743.02, 5743.021, 5743.024, and 5743.026 of the Revised Code.","path":["Title 57 Taxation","Chapter 5743 Cigarette Tax"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5743.33","current_through":"2023-10-03 (House Bill 33 - 135th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:41Z","sha256":"18efba3695a16867f824fa41fa7c4313bbf3d3f8b54be2abd52a6034a58d96fd","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5743.324","next":"us-oh/ohio-rev.-code-5743.34"},"notice":"GroundRules: Original legal text. Not legal advice."}