Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-15 - Cigarette Tax
Section 5703-15-09 - Tax rate on long cigarettes capable of being cut into parts
Universal Citation: OH Admin Code 5703-15-09
Current through all regulations passed and filed through September 16, 2024
In case cigarettes or the packages containing them are perforated so that each cigarette may be conveniently cut into two or more parts so as to make two or more cigarettes, the number of cigarettes in such packages for the purpose of taxation shall be the number as though they were cut.
Effective: 12/8/2016
Five Year Review
(FYR) Dates: 09/23/2016 and
12/08/2021
Promulgated
Under: 119.03
Statutory Authority: 5703.05
Rule
Amplifies: 5743.04
Prior Effective Dates:
7-26-39
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