Effective: October 1, 1982 Latest Legislation: House Bill 357 – 114th General Assembly As used in sections 4307.01 to 4307.12 of the Revised Code: (A) “Beer” and “beverages” have the same meaning as given in division (B)(2) of section 4301.01 of the Revised Code. (B) “Person” includes firms and corporations. (C) “Wholesale dealer” includes only […]
Effective: July 19, 1995 Latest Legislation: Senate Bill 188 – 121st General Assembly The tax commissioner shall enforce and administer sections 4301.42, 4301.421, 4301.422, 4301.423, 4301.424, 4303.33, 4303.331, 4305.01, and 4307.01 to 4307.12 of the Revised Code. The commissioner may adopt such rules as are necessary to carry out such sections and may adopt different […]
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 […]
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 […]
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 […]
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, […]
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 […]
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 […]
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 […]
