Section 4301.433 | Out-of State Wine Bottlers to Furnish Invoices.
Effective: October 11, 2002 Latest Legislation: House Bill 371 – 124th General Assembly In order to assist with the collection of the tax levied under section 4301.43 of the Revised Code, a supplier of wine that is bottled outside this state and that is shipped into and intended for sale within this state shall furnish […]
Section 4301.44 | Tax Commissioner to Administer Liquor Taxes.
Effective: November 24, 1995 Latest Legislation: House Bill 239 – 121st General Assembly The tax commissioner shall exercise with respect to the administration of the tax imposed by sections 4301.43 and 4301.432 of the Revised Code all the powers and duties vested in or imposed upon him by sections 4307.04 to 4307.07 of the Revised […]
Section 4301.441 | Disclosure of Information Provided by Department of Taxation.
Effective: September 1, 2008 Latest Legislation: Senate Bill 150 – 127th General Assembly Any information provided to a state agency by the department of taxation in accordance with division (C)(11) of section 5703.21 of the Revised Code shall not be disclosed publicly by that agency, except for purposes of enforcement, to deny the renewal of […]
Section 4301.45 | Seizure of Beer or Intoxicating Liquors Transported or Possessed Illegally.
Effective: July 1, 2007 Latest Legislation: House Bill 241 – 126th General Assembly When any law enforcement officer discovers any person in the act of transporting in violation of law beer or intoxicating liquors in any wagon, buggy, automobile, watercraft, aircraft, or other vehicle, the officer shall seize all beer or intoxicating liquors found therein […]
Section 4301.401 | Permits Issued in Premises Located in Annexed Territory Valid.
Effective: March 30, 1999 Latest Legislation: House Bill 402 – 122nd General Assembly (A) Notwithstanding sections 4301.32 to 4301.391 and 4305.14 of the Revised Code, and the provisions for local option elections and the election on the question of repeal of Section 9 of Article XV, Ohio Constitution, in section 4303.29 of the Revised Code, […]
Section 4301.402 | Golf Course, Hotel, Motel, or Lodge Owned by State, Conservancy District, Park District or Political Subdivision Not Affected.
Effective: October 11, 2002 Latest Legislation: House Bill 371 – 124th General Assembly Sections 4301.32 to 4301.391, 4301.41, and 4305.14 of the Revised Code and the provisions for local option elections and the election on the question of the repeal of Section 9 of Article XV, Ohio Constitution, in section 4303.29 of the Revised Code […]
Section 4301.403 | u.s. Christopher Columbus Quincentenary Jubilee Commission Exhibition Premises Exemptions.
Effective: March 23, 2022 Latest Legislation: Senate Bill 102 – 134th General Assembly (A) As used in this section, “exhibition premises” means a premises at the site where an exhibition sanctioned by the U.S. Christopher Columbus quincentenary jubilee commission is being or has been held, if the exhibition is or was sponsored by an organization […]
Section 4301.404 | Center for Preservation of Wild Animals Exemptions.
Effective: March 23, 2022 Latest Legislation: Senate Bill 102 – 134th General Assembly (A) As used in this section, “center for the preservation of wild animals” means a conservation center located on not less than five thousand acres of land that provides scientific, educational, and recreational resources to advance the conservation of animal populations and […]
Section 4301.41 | Refund of Permit Fee Upon Cancellation.
Effective: July 23, 2004 Latest Legislation: House Bill 306 – 125th General Assembly When the superintendent of liquor control considers it advisable to cancel the unexpired portion of a permit in order that the permit may be issued on a uniform expiration date designated by the superintendent, the division of liquor control may credit the […]
Section 4301.42 | Tax on Sale of Beer in Sealed Bottles and Cans.
Effective: September 30, 2021 Latest Legislation: House Bill 110 – 134th General Assembly For the purpose of providing revenue for the support of the state, a tax is hereby levied on the sale of beer in sealed bottles and cans having twelve ounces or less of liquid content, at the rate of fourteen one-hundredths of […]