Ohio § 5743.02
Full text of Ohio Ohio Revised Code § 5743.02, with citation guidance and answers to common questions.
§ 5743.02.
To provide revenues for the general revenue fund, an excise tax on sales of cigarettes
is hereby levied at the rate of eighty mills on each cigarette. Only one sale of the same article shall be used in computing the amount of tax due. The treasurer of state shall place to the credit of the tax refund fund created by section 5703.052 of the Revised Code , out of receipts from the tax levied by this section, amounts equal to the refunds
certified by the tax commissioner pursuant to section 5743.05 of the Revised Code . The balance of taxes collected under such section, after the credits to the tax
refund fund, shall be paid into the general revenue fund.
Frequently Asked Questions About Ohio § 5743.02
What does Ohio Revised Code § 5743.02 cover?
Section 5743.02 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5743.02?
A common citation format is "Ohio Revised Code § 5743.02" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5743.02 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.