Chapter 5741: USE TAX; STORAGE TAX
- 5741.01 Protecting privacy of consumers.
- 5741.011 [Repealed].
- 5741.02 Levy of tax - rate - exemptions.
- 5741.021 Additional county use tax.
- 5741.022 Transit authority levy.
- 5741.023 County use tax for specific purposes.
- 5741.03 Use of revenue.
- 5741.031 Deposit and use of funds.
- 5741.04 Collection, reporting and remission of tax by seller.
- 5741.05 Seller to determine jurisdiction for which to collect tax.
- 5741.06 Powers and duties of tax commissioner - prepayment of tax.
- 5741.07 [Repealed].
- 5741.08 Notification of change in county or transit authority boundaries.
- 5741.09 [Repealed].
- 5741.091 [Repealed].
- 5741.10 Refunds.
- 5741.101 Refund may be applied in satisfaction of debt due state.
- 5741.11 Liability of seller for failure to collect and remit tax.
- 5741.12 Return required by seller or user - payment of tax.
- 5741.121 Tax payments by electronic funds transfer.
- 5741.122 Returns of taxpayers using electronic funds transfer.
- 5741.13 Assessment for failure to make return or pay tax.
- 5741.14 Procedures relating to assessments.
- 5741.15 Inspection of records by tax commissioner.
- 5741.16 Four-year limitation for assessment against seller or consumer - exceptions.
- 5741.17 Registration of sellers with tax commissioner.
- 5741.18 [Repealed].
- 5741.19 Prohibition against refusal to pay tax.
- 5741.20 [Repealed].
- 5741.21 Seller to collect tax - prohibition against rebates.
- 5741.22 Failure to file return.
- 5741.23 Right of county or transit authority to levy additional tax not preempted.
- 5741.24 Commissioner may delegate investigation powers - cooperation in investigations and prosecutions.
- 5741.25 Failure to file or make payment.
- 5741.99 Penalty.