Ohio Revised Code Search

...The governor shall appoint members and fill vacancies in the membership of the authority.

...All appointments by the governor to the authority are subject to the advice and consent of the senate.

...Immediately after appointment to the authority under section 4164.05 of the Revised Code, the members shall enter upon the performance of their duties.

...Notwithstanding any law to the contrary, no officer or employee of this state shall be deemed to have forfeited, or shall have forfeited, the officer's or employee's office or employment due to acceptance of membership on the authority or by providing service to the authority.

...The authority is established for both of the following purposes: (A) To be an information resource for this state, the United States nuclear regulatory commission, all branches of the United States military, and the United States department of energy on advanced-nuclear-research reactors, isotopes, and isotope technologies; (B) To make this state all of the following: (1) A leader in the development and cons...

...opment of education programs related to Ohio's isotope industry.

...For the purpose of carrying out the Ohio nuclear development authority's duties under the Revised Code, the authority may make use of the staff and experts employed at the department of development in such manner as is provided by mutual arrangement between the authority and the department.

...Meetings of the authority shall be held in compliance with section 121.22 of the Revised Code.

...The authority shall work with industrial and academic institutions and the United States department of energy or branches of the United States military for the commercialization of advanced-nuclear-reactor components, which may include any of the following: (A) Advanced-nuclear-reactor-neutronics analysis and experimentation, including reactor, plant, shielding, nuclear data, source-program software, nuclear datab...

...The authority shall give priority to projects that reduce nuclear waste and produce isotopes.

...On or before the fourth day of July of each year, the authority shall submit an annual report of its activities to the governor, the speaker of the house of representatives, the president of the senate, and the chairs of the house and senate committees that oversee energy-related issues. The report shall be posted to the authority's web site.

...Nothing in this chapter shall be construed to supersede any agreement between the department of health and the United States nuclear regulatory commission entered into under section 3748.03 of the Revised Code.

...evenues 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 containers, excepting in sealed bottles or cans, at the rate of five dollars and fifty-eight cents per barrel of thirty-one gallons. The tax commissioner shall exercise, with respect to the administration of the tax imposed by this section, all the powers and duties vested in o...

...h false entry for the inspection of the tax commissioner.

...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 required to be kept under that section.

...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.

...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 of three years a record of beer distributed or sold within this state by the permit holder, together with any invoices, records, receipts, bills of lading, and other pertinent papers, required by the tax commissioner.

...s section shall bear interest as prescribed by section 4305.131 of the Revised Code. (B) The commissioner immediately shall file an entry with the clerk of the court of common pleas in the same manner and with the same effect as provided in section 4305.131 of the Revised Code. Notice of the jeopardy assessment shall be served on the permit holder assessed or the permit holder's legal representative, as provid...

... the Revised Code in the manner prescribed by section 4303.33 of the Revised Code, or by section 4301.421 or 4301.424 of the Revised Code in the manner prescribed in section 4301.422 of the Revised Code, and by the rules of the tax commissioner, the commissioner may make an assessment against the permit holder based upon any information in the commissioner's possession. No assessment shall be made against any...

...e election is sought, and a form prescribed by the secretary of state for notifying affected permit holders of the circulation of a petition for an election for the submission of one or more of the questions specified in division (A) of this section. The petitioner shall, not less than fifty-five days before the petition-filing deadline for an election provided for in this section, file with the division of liquor co...

...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 by the rules set forth in section 3501.38 of the Revised Code.

...y rule or regulation promulgated by the tax commissioner under such section, for the violation of which no penalty is provided, shall be fined not less than twenty-five nor more than one hundred dollars.

...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) of section 4301.01 of the Revised Code. (B) "Person" includes firms and corporations. (C) "Wholesale dealer" includes only those persons who sell bottled beverages to retail dealers or for purpose of resale only. (D) "Retail dealer" includes every person other than a wholesale d...

...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. The commissioner may adopt such rules as are necessary to carry out such sections and may adopt different detail rules applicable to diverse methods and conditions of sale of bottled beverages in this state. All books, papers, invoices, and...

...th the commissioner, on the form prescribed by the commissioner, within three years from the date of the illegal or erroneous payment. On the filing of the application, the commissioner shall determine the amount of the refund to which the applicant is entitled. If the amount is not less than that claimed, the commissioner shall certify the amount to the director of budget and management and treasurer of state for...