Ohio § 5743.59
Full text of Ohio Ohio Revised Code § 5743.59, with citation guidance and answers to common questions.
§ 5743.59.
(A) No retail dealer of tobacco products or vapor products shall have in the retail dealer's
possession tobacco products or vapor products on which the tax imposed by section
5743.51 and, if applicable, section 5743.511 of the Revised Code has not been paid unless the retail dealer is licensed under section 5743.61 of the Revised Code . Payment may be evidenced by invoices from distributors or vapor distributors stating
the tax has been paid. (B) The tax commissioner may inspect any place where tobacco products or vapor products
subject to the tax levied under section 5743.51 or 5743.511 of the Revised Code are sold or stored. (C) No person shall prevent or hinder the commissioner from making a full inspection
of any place where tobacco products or vapor products subject to the tax imposed by section 5743.51 or 5743.511 of the Revised Code are sold or stored, or prevent or hinder the full inspection of invoices, books,
or records required to be kept by section 5743.54 of the Revised Code .
Frequently Asked Questions About Ohio § 5743.59
What does Ohio Revised Code § 5743.59 cover?
Section 5743.59 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 § 5743.59?
A common citation format is "Ohio Revised Code § 5743.59" (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 § 5743.59 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.