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This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and universities.

Rule 5703-17-01 | Definitions.

Ohio Administrative Code
/
5703
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Chapter 5703-17 | Beer and Malt Beverage Tax
 
Effective:
October 26, 2017
Promulgated Under:
Other
PDF:
Download Authenticated PDF
 

As used in Chapters 4301., 4303., 4305. and 4307. of the Revised Code:

"Barrels" includes barrels, kegs, and any other containers having a capacity of more than one gallon, or one hundred twenty-eight fluid ounces.

"Bottles" and "cans" include glass, metal, paper or other containers having a capacity of one gallon, or one hundred twenty-eight fluid ounces, or less.

Last updated December 6, 2023 at 12:19 PM

Supplemental Information

Authorized By: 5703.05
Amplifies: 4301.01, 4307.04, 4307.01, 4305.01, 4301.42, 4301.18
Five Year Review Date: 11/14/2028
Prior Effective Dates: 7/20/1939, 10/21/1967