Ohio Revised Code Chapter 1346 - Tobacco Product Manufacturer Escrow Accounts

• Section 1346.01 - Tobacco Product Manufacturer Escrow Account Definitions.
  (A) "Adjusted for inflation" means increased in accordance with the formula for inflation adjustment set forth in exhibit C to the Master Settlement Agreement....
• Section 1346.02 - Joining Settlement Or Making Deposits Into Qualified Escrow Fund.
  Any tobacco product manufacturer selling cigarettes to consumers within the state (whether directly or through a distributor, retailer or similar intermediary or intermediaries) after...
• Section 1346.03 - Tax Information Confidential.
  Any information provided to the attorney general by the department of taxation in accordance with division (C)(5) of section 5703.21 of the Revised Code...
• Section 1346.04 - Tobacco Product Manufacturers Definitions.
  As used in this section and sections 1346.05 to 1346.10 of the Revised Code: (A) "Brand family" means all styles of cigarettes sold under...
• Section 1346.05 - Annual Certification Of Tobacco Product Manufacturers - Directory.
  (A) (1) Every tobacco product manufacturer whose cigarettes are sold in this state either directly or through a distributor, retailer, or other intermediary shall...
• Section 1346.06 - Nonparticipating Manufacturer To Appoint Agent.
  (A) (1) Any nonresident or foreign nonparticipating manufacturer that has not registered to do business in the state as a foreign corporation or business...
• Section 1346.07 - Records Maintained By Stamping Agent.
  (A) Not later than the last day of each month or less frequently if so directed by the tax commissioner, each stamping agent shall...
• Section 1346.08 - Administrative Rules.
  (A) The tax commissioner and the attorney general may adopt administrative rules necessary to implement sections 1346.05 to 1346.10 of the Revised Code. (B)...
• Section 1346.09 - Remedies And Penalties.
  (A) The attorney general, on behalf of the tax commissioner, may seek an injunction to restrain a threatened or actual violation of division (C)(1)...
• Section 1346.10 - Revocation Of License Of Stamping Agent For Violations.
  (A) In lieu of or in addition to any other remedy provided by law, upon a determination that a stamping agent has violated division...

Last modified: October 10, 2016