Ohio § 5743.321
Full text of Ohio Ohio Revised Code § 5743.321, with citation guidance and answers to common questions.
§ 5743.321.
For the same purposes for which it levies a tax under section 5743.021 of the Revised Code , the board of county commissioners of a county that has within its territorial boundaries
a qualifying regional arts and cultural district and that levies a tax under that
section, by resolution adopted by a majority of the board, shall levy a tax at the
same rate on the use, consumption, or storage for consumption of cigarettes by consumers
in the county in which that tax is levied, provided that the tax shall not apply if
the tax levied by section 5743.021 of the Revised Code has been paid. The tax shall take effect on the date that a tax levied under that section takes
effect, and shall remain in effect as long as the tax levied under that section remains
effective.
Frequently Asked Questions About Ohio § 5743.321
What does Ohio Revised Code § 5743.321 cover?
Section 5743.321 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 § 5743.321?
A common citation format is "Ohio Revised Code § 5743.321" (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 § 5743.321 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.