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6 chapters · 264 sections in this title.
Ohio Rev. Code Ann. § 4305.01 Tax bulk sale or distribution of beer
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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 state of beer, whether in barrels or other cont…
Ohio Rev. Code Ann. § 4305.03 False entry upon invoice or container of beer
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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.
Ohio Rev. Code Ann. § 4305.04 Hindering inspection of beer premises
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No person shall prevent or hinder the tax commissioner from making a full inspection of any place where beer subject to the tax imposed by section 4305.01 of the Revised Code is sold or stored, or prevent or hinder the full inspection of invoices, books, records, or papers requir…
Ohio Rev. Code Ann. § 4305.08 Beer definition
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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 of the Revised Code.