Ohio § 5743.071
Full text of Ohio Ohio Revised Code § 5743.071, with citation guidance and answers to common questions.
§ 5743.071.
Every person shall maintain complete and accurate records of all purchases and sales
of cigarettes, and shall procure and retain all invoices, bills of lading, and other
documents relating to the purchases and sales of cigarettes, except that no retail
dealer shall be required to issue or maintain invoices relating to the retail dealer's
sales of cigarettes. The invoices or documents shall be maintained for each place of business and shall
show the name and address of the other party to the purchase or sale and shall show
the quantity of the cigarettes so sold or purchased. The records and documents shall be open during business hours to the inspection of
the tax commissioner, and shall be preserved for a period of three years, unless the
commissioner, in writing, consents to their destruction within that period, or by
order requires that they be kept for a longer period. With the tax commissioner's consent, a person with multiple places of business may
keep centralized records but shall transmit duplicates of the invoices or documents
to each place of business within seventy-two hours after the tax commissioner or the
tax commissioner's designee requests access to the records.
Frequently Asked Questions About Ohio § 5743.071
What does Ohio Revised Code § 5743.071 cover?
Section 5743.071 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 § 5743.071?
A common citation format is "Ohio Revised Code § 5743.071" (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 § 5743.071 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.