Section 4307.05 | Tax Refunds – Tax Illegally or Erroneously Paid.
Effective: September 6, 2002 Latest Legislation: Senate Bill 200 – 124th General Assembly (A) The tax commissioner shall refund to persons required to pay the tax levied under section 4301.42, 4301.421, 4301.424, 4301.43, 4301.432, 4303.33, or 4305.01 of the Revised Code the amount of tax paid illegally or erroneously or paid on an illegal or […]
Section 4307.07 | Tax Refunds – Resales Outside the State.
Effective: September 6, 2002 Latest Legislation: Senate Bill 200 – 124th General Assembly When tax has been paid on bottled beverages and such bottled beverages are sold and shipped in interstate or foreign commerce, or transported by either the purchaser or seller out of the state for the purpose of resale outside the state, the […]
Section 4307.08 | Duplicate Invoice System – Freight Bills.
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly When delivering bottled beverages to any person, each manufacturer and wholesale dealer in this state shall make a duplicate invoice showing the date of delivery, the amount and value of each shipment of bottled beverages delivered, and the name of the purchaser […]
Section 4307.09 | Seizure and Forfeiture of Bottled Beverages on Which Tax Not Paid.
Effective: October 1, 1982 Latest Legislation: House Bill 357 – 114th General Assembly Whenever the tax commissioner or any of his deputies or employees authorized by him for such purpose discover any bottled beverage, subject to tax as provided by section 4301.42 of the Revised Code, and upon which the tax has not been paid, […]
Section 4307.11 | False Entry Upon Invoice or Container of Bottled Beverage.
Effective: January 1, 1964 Latest Legislation: House Bill 316 – 105th General Assembly No person shall make any false entry upon an invoice, or container of a bottled beverage, required to be made under sections 4307.01 to 4307.12, inclusive, of the Revised Code, or present any such false entry for the inspection of the tax […]
Section 4307.12 | Hindering Inspection of Bottled Beverage Premises.
Effective: January 1, 1964 Latest Legislation: House Bill 316 – 105th General Assembly No person shall prevent or hinder the tax commissioner from making a full inspection of any place where bottled beverages, subject to the tax imposed by sections 4307.01 to 4307.12, inclusive, of the Revised Code, are sold or stored, or prevent or […]
Section 4307.99 | Penalty.
Effective: January 1, 1964 Latest Legislation: House Bill 316 – 105th General Assembly (A) Whoever violates sections 4307.01 to 4307.12, inclusive, of the Revised Code, or any rule or regulation promulgated by the tax commissioner under such sections, for the violation of which no penalty is provided, shall be fined not less than twenty-five nor […]
Section 4313.01 | Definitions.
Effective: September 29, 2011 Latest Legislation: House Bill 153 – 129th General Assembly As used in this chapter: (A) “Enterprise acquisition project” means, as applicable, all or any portion of the capital or other assets of the spirituous liquor distribution and merchandising operations of the division of liquor control, including, without limitation, inventory, real property […]
Section 4305.01 | Tax Bulk Sale or Distribution of Beer.
Effective: October 11, 2002 Latest Legislation: House Bill 371 – 124th General Assembly For the purpose of reimbursing the state for the expenses of administering Chapters 4301. and 4303. of the Revised Code and to provide revenues for the support of the state, a tax is hereby levied on the sale or distribution in this […]
Section 4305.03 | False Entry Upon Invoice or Container of Beer.
Effective: October 11, 2002 Latest Legislation: House Bill 371 – 124th General Assembly No person shall make any false entry upon an invoice or container of beer when the entry is required to be made under section 4305.01 of the Revised Code, or present any such false entry for the inspection of the tax commissioner.