All cigarette vending machine owners or operators, upon request, have a duty to report under oath to the department of taxation the number and location of cigarette vending machines owned, operated or controlled by said owners, operators or controllers, in use or in stock or subject to use.
Ohio Admin. Code 5703-15-10
Five Year Review (FYR) Dates: 1/29/2024 and 04/14/2029
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5743.02
Prior Effective Dates: 07/26/1939, 11/23/2018