Ohio § 5743.55
Full text of Ohio Ohio Revised Code § 5743.55, with citation guidance and answers to common questions.
§ 5743.55.
Whenever the tax commissioner discovers any tobacco products or vapor products, subject
to the tax levied under section 5743.51 , 5743.511 , 5743.62 , 5743.621 , 5743.63 , or 5743.631 of the Revised Code upon which the tax has not been paid or the commissioner has reason to believe the
tax is being avoided, the commissioner may seize and take possession of the tobacco
products or vapor products, which, upon seizure, shall be forfeited to the state. Within a reasonable time after seizure, the commissioner may sell the forfeited
products. From the proceeds of this sale, the commissioner shall pay the costs incurred in
the seizure and sale, and any proceeds remaining after the sale shall be considered
as revenue arising from the tax. The seizure and sale shall not relieve any person from the fine or imprisonment
provided for violation of sections 5743.51 to 5743.66 of the Revised Code . The commissioner shall make the sale where it is most convenient and economical,
but may order the destruction of the forfeited products if the quantity or quality
is not sufficient to warrant their sale.
Frequently Asked Questions About Ohio § 5743.55
What does Ohio Revised Code § 5743.55 cover?
Section 5743.55 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 § 5743.55?
A common citation format is "Ohio Revised Code § 5743.55" (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 § 5743.55 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.