5727.45 Crediting of taxes and penalties to funds.

One hundred per cent of all excise taxes and penalties collected under sections 5727.01 to 5727.62 of the Revised Code shall be credited to the general revenue fund.

Cite as R.C. § 5727.45

History. Effective Date: 01-01-2002; 2007 HB119 12-01-2007