Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-15 - Cigarette Tax
Section 5703-15-12 - Delivery of cigarettes for manufacturers' agents
Universal Citation: OH Admin Code 5703-15-12
Current through all regulations passed and filed through September 16, 2024
Prior to shipment or delivery of cigarettes to any person in Ohio for the use of any manufacturer's agent or representative, cigarette manufacturers shall notify the department of taxation in writing, in advance of the shipment or delivery, giving information as to the approximate date or dates, location or locations, brand and method of distribution, and provide a copy of the invoice covering such shipment or delivery.
Replaces: 5703-15-12
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