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( Overpayments and Refunds To file for a refund, follow instructions in the Filing CIG51: Record Retention Taxpayers should maintain complete and accurate records of sales in accordance with Ohio Revised Code 5743.071 for at least three years, unless the commissioner consents to the records destruction within that period, or orders that the records be kept longer

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Price for a Pack of 20 Cigarettes (Local Currency) (CAD), 2016 Price for a pack of 20 cigarettes rose 5.32% to CAD 10.3 in Canada in 2016, according to the National Statistical Office