Ohio § 5743.051
Full text of Ohio Ohio Revised Code § 5743.051, with citation guidance and answers to common questions.
§ 5743.051.
This section applies to any wholesale or retail cigarette dealer required by section 5743.05 of the Revised Code to remit payment for tax stamps electronically. The tax commissioner shall notify each dealer of the dealer's obligation to do so
and shall maintain an updated list of those dealers. Failure by the commissioner to notify a dealer subject to this section to remit
taxes electronically does not relieve the dealer of its obligation to remit taxes
in that manner. A dealer required to remit payments electronically shall remit such payments to the
commissioner in the manner approved by the commissioner and within the time prescribed
for such a dealer by section 5743.05 of the Revised Code . A dealer required to remit taxes electronically may apply to the commissioner in the
manner prescribed by the commissioner to be excused from that requirement. The commissioner may excuse the dealer from electronic remittance for good cause
shown for the period of time requested by the dealer or for a portion of that period. If a dealer required to remit taxes electronically remits those taxes by some other
means, and the commissioner determines that such failure was not due to reasonable
cause or was due to willful neglect, the commissioner may collect an additional charge
by assessment in the manner prescribed by section 5743.081 of the Revised Code . The additional charge shall equal five per cent of the amount of the taxes required
to be paid electronically but shall not exceed five thousand dollars. Any additional charge assessed under this section is in addition to any other penalty
or charge imposed under this chapter and shall be considered as revenue arising from
taxes imposed under this chapter. The commissioner may abate all or a portion of such a charge and may adopt rules
governing such remissions. No additional charge shall be assessed under this section against a dealer that has
been notified of its obligation to remit taxes electronically under this section and
that remits its first two tax payments after such notification by some other means. The additional charge may be assessed upon the remittance of any subsequent tax
payment that the dealer remits by some means other than electronically.
Frequently Asked Questions About Ohio § 5743.051
What does Ohio Revised Code § 5743.051 cover?
Section 5743.051 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 § 5743.051?
A common citation format is "Ohio Revised Code § 5743.051" (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 § 5743.051 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.