Ohio Revised Code Chapter 4305 - Tax On Bulk Sales Of Beer

• Section 4305.01 - Tax Bulk Sale Or Distribution Of Beer.
  For the purpose of reimbursing the state for the expenses of administering Chapters 4301. and 4303. of the Revised Code and to provide revenues...
• Section 4305.011 - [Repealed].
  Effective Date: 07-01-1982
• Section 4305.02 - [Repealed].
  Effective Date: 01-01-1964
• Section 4305.03 - False Entry Upon Invoice Or Container Of Beer.
  No person shall make any false entry upon an invoice, or container of beer when the entry is required to be made under section...
• Section 4305.04 - Hindering Inspection Of Beer Premises.
  No person shall prevent or hinder the tax commissioner from making a full inspection of any place where beer subject to the tax imposed...
• Section 4305.05, 4305.06 - [Repealed].
  Effective Date: 01-01-1964
• Section 4305.07 - [Repealed].
  Effective Date: 08-19-1982
• Section 4305.08 - Beer Definition.
  As used in sections 4305.11 and 4305.14 of the Revised Code, "beer" has the same meaning as given in division (B)(2) of section 4301.01...
• Section 4305.09, 4305.091 - [Repealed].
  Effective Date: 08-19-1982
• Section 4305.10 - [Repealed].
  Effective Date: 01-01-1964
• Section 4305.11 - Record Maintenance And Retention.
  Every holder of a permit liable for the tax levied under section 4305.09 of the Revised Code shall maintain and keep for a period...
• Section 4305.12 - [Repealed].
  Effective Date: 06-03-1959
• Section 4305.13 - Issuance Of Jeopardy Assessment.
  (A) If the tax commissioner finds that any permit holder, liable for tax under Chapter 4301., 4305., or 4307. of the Revised Code, is...
• Section 4305.131 - Assessment Of Taxes - Penalty.
  (A) If any permit holder fails to pay the taxes levied by section 4301.42, 4301.43, 4301.432, or 4305.01 of the Revised Code in the...
• Section 4305.14 - Local Option Election On Beer Sales By C And D Permit Holders.
  (A) The following questions regarding the sale of beer by holders of C or D permits may be presented to the qualified electors of...
• Section 4305.15 - Form Of Local Option Petition On Beer Sales By C And D Permit Holders.
  The petition provided for in section 4305.14 of the Revised Code may consist of one or more separate petition papers. Petitions shall be governed...
• Section 4305.99 - Penalty.
  (A) Whoever violates section 4305.03 or 4305.04 of the Revised Code shall be fined not less than twenty-five nor more than one hundred dollars....

Last modified: October 10, 2016