Ohio Revised Code Chapter 4307 - Tax On Bottled Beverages

• Section 4307.01 - Bottled Beverage Tax Definitions.
  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)...
• Section 4307.02 - [Repealed].
  Effective Date: 08-19-1982
• Section 4307.021 - [Repealed].
  Effective Date: 07-01-1982
• Section 4307.03 - [Repealed].
  Effective Date: 01-01-1964
• Section 4307.04 - Administration Of Tax On Sale Of Bottled Beverages.
  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....
• Section 4307.05 - Tax Refunds - Tax Illegally Or Erroneously Paid.
  (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...
• Section 4307.06 - [Repealed].
  Effective Date: 01-01-1964
• Section 4307.07 - Tax Refunds - Resales Outside The State.
  When tax has been paid on bottled beverages and such bottled beverages are sold and shipped in interstate or foreign commerce, or transported by...
• Section 4307.08 - Duplicate Invoice System - Freight Bills.
  When delivering bottled beverages to any person, each manufacturer and wholesale dealer in this state shall make a duplicate invoice showing the date of...
• Section 4307.09 - Seizure And Forfeiture Of Bottled Beverages On Which Tax Not Paid.
  Whenever the tax commissioner or any of his deputies or employees authorized by him for such purpose discover any bottled beverage, subject to tax...
• Section 4307.10 - [Repealed].
  Effective Date: 01-01-1964
• Section 4307.11 - False Entry Upon Invoice Or Container Of Bottled Beverage.
  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...
• Section 4307.12 - Hindering Inspection Of Bottled Beverage Premises.
  No person shall prevent or hinder the tax commissioner from making a full inspection of any place where bottled beverages, subject to the tax...
• Section 4307.13, 4307.14 - [Repealed].
  Effective Date: 01-01-1964
• Section 4307.99 - Penalty.
  (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...

Last modified: October 10, 2016