Ohio Revised Code Search
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Section 4305.15 | Form of local option petition on beer sales by C and D permit holders.
...s. Petitions shall be governed by the rules set forth in section 3501.38 of the Revised Code. |
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Section 4305.99 | Penalty.
...ess than twenty-five nor more than one hundred dollars. (B) Whoever violates section 4305.01 of the Revised Code or any 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. |
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Section 4307.01 | Bottled beverage tax definitions.
...s state, irrespective of quantity or amount or number of sales. (E) "Sales" includes exchange, barter, gift, offer for sale, and distribution, and excludes transactions in interstate or foreign commerce. |
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Section 4307.04 | Administration of tax on sale of bottled beverages.
... in this state, whether or not required under sections 4307.01 to 4307.12 of the Revised Code to be kept by that person, showing that person's sales receipts and purchases of bottled beverages, shall at all times, during the usual business hours of the day, be open for the inspection of the commissioner. The commissioner may investigate and examine the stock of bottled beverages in and upon any premises where the sam... |
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Section 4307.05 | Tax refunds - tax illegally or erroneously paid.
... paid on an illegal or erroneous assessment. Applications for refund shall be filed with 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 ... |
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Section 4307.07 | Tax refunds - resales outside the state.
...eller in this state is entitled to a refund of the actual amount of tax paid, upon condition that the seller furnishes documentary evidence satisfactory to the tax commissioner, which may be from the usual business records of the taxpayer, that the price paid did not include the tax, together with the name and address of the purchaser. The commissioner may adopt rules providing for refund to manufacturers or dealers... |
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Section 4307.08 | Duplicate invoice system - freight bills.
...ce showing the date of delivery, the amount and value of each shipment of bottled beverages delivered, and the name of the purchaser to whom delivery is made, and shall retain such invoice for two years, subject to the use and inspection of the tax commissioner. When bottled beverages are shipped into the state, the railroad company, express company, or any other public carrier transporting any shipment thereof shal... |
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Section 4307.09 | Seizure and forfeiture of bottled beverages on which tax not paid.
...e newspaper having circulation in the county wherein such seizure is made, at least five days before the date of sale, sell such forfeited bottled beverage, and from the proceeds of such sale shall collect the tax due thereon together with a penalty of fifty per cent thereof and the costs incurred in such proceedings and pay the balance to the person in whose possession such forfeited bottled beverage was found. Such... |
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Section 4307.11 | False entry upon invoice or container of bottled beverage.
...a bottled beverage, required to be made under sections 4307.01 to 4307.12, inclusive, of the Revised Code, or present any such false entry for the inspection of the tax commissioner. |
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Section 4307.12 | Hindering inspection of bottled beverage premises.
... records, or papers required to be kept under such sections. |
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Section 4307.99 | Penalty.
...ections, for the violation of which no penalty is provided, shall be fined not less than twenty-five nor more than one hundred dollars. |
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Section 4313.01 | Definitions.
...and related receipts and revenues, accounts receivable, the exclusive right to manage and control spirituous liquor distribution and merchandising and to sell spirituous liquor in the state subject to the control of the division of liquor control pursuant to the terms of the transfer agreement, and all necessary appurtenances thereto, or leasehold interests therein, and the assets and liabilities of the facili... |
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Section 4313.02 | Transfer of enterprise acquisition project to JobsOhio.
...eposited into the state treasury to the credit of the liquor operating services fund, which is hereby created in the state treasury. The fund shall be used to pay for the operations of the division specified in this division. (G) The transaction and transfer provided for under this section shall comply with all applicable provisions of the Ohio Constitution. |
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Section 4501.01 | Motor vehicles definitions.
...nstruction that is fabricated in an off-site facility, is more than thirty-five body feet in length or, when erected on site, is three hundred twenty or more square feet, is built on a permanent chassis, is transportable in one or more sections, and does not qualify as a manufactured home as defined in division (C)(4) of section 3781.06 of the Revised Code or as an industrialized unit as defined in division (C)(3) of... |
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Section 4501.02 | Bureau of motor vehicles - division of emergency medical services.
...nably necessary to ensure that the deposited items are not dishonored. The registrar may pay any service charge usually collected by the bank or depository; (6) Develop rules that establish disqualifying offenses for licensure as a motor vehicle salvage dealer pursuant to sections 4738.04, 4738.07, and 4776.10 of the Revised Code. The registrar shall give a bond for the faithful performance of the registrar's ... |
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Section 4501.021 | Management of bureau records.
...n to driver's or commercial driver's licenses, identification cards, and vehicle registrations, including photographic or digitalized images, and electronic or digitalized signatures. The registrar may choose methods including paper, film, digital or other electronic media, or any other media that reasonably allows for recording, maintaining, and retrieving the records in a reliable manner. (B) The registrar of moto... |
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Section 4501.022 | Notice of license suspension or surrender of registration.
...ary or appropriate method by which written notice of an order suspending a motor vehicle driver's or commercial driver's license or requiring the surrender of a certificate of registration and registration plates may be provided to the person holding the license or the certificate of registration and registration plates. Division (A) of this section does not apply if the registrar is required to provide notification... |
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Section 4501.023 | Registrar and deputy registrars - voter registration duties.
...nnually the number of applicants for licenses served and the number of voter registration transactions completed and transmitted to the board of elections by the registrar and all deputy registrars. |
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Section 4501.024 | Bureau duties regarding donor registry.
...The bureau of motor vehicles shall do both of the following: (A) Develop and maintain a donor registry as required by section 2108.23 of the Revised Code; (B) Maintain a toll-free telephone number as specified in section 2108.32 of the Revised Code. |
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Section 4501.025 | Programs to enhance convenience via electronic and online transactions.
...strument or contract under section 4517.26 of the Revised Code. |
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Section 4501.026 | Registrar to provide information to department of veterans services.
...ntly serving in the armed forces of the United States or any reserve component of the armed forces of the United States or the Ohio national guard. If the individual claims to be a veteran or to be currently serving in the armed forces of the United States or any reserve component of the armed forces of the United States or the Ohio national guard, the registrar or deputy registrar shall provide the individual's name... |
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Section 4501.027 | Electronic and online formats.
...puty registrar shall charge the same amount for the electronic or online service or transaction as the registrar or deputy registrar charges for the associated in-person transaction. The registrar or deputy registrar may accept payment for any such service or transaction by a financial transaction device. The registrar or deputy registrar may charge a person who tenders payment for an online service or transaction by... |
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Section 4501.028 | Second chance trust fund donation requests.
...d Code: (1) A person applying for or renewing a driver's license, motorcycle operator's endorsement, or duplicate; (2) A person applying for or renewing an identification card or duplicate; (3) A person applying for or renewing a commercial driver's license, restricted commercial driver's license, or duplicate. (B) The registrar or deputy registrar also shall make available to the person informational materia... |
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Section 4501.03 | Auto registration distribution fund.
... received by the registrar shall be deposited in the public safety - highway purposes fund established in section 4501.06 of the Revised Code for the purposes enumerated in that section, unless otherwise provided by law. All moneys credited to the auto registration distribution fund shall be distributed to the counties and districts of registration in the manner provided in section 4501.04 of the Revised Code. Th... |
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Section 4501.031 | Local motor vehicle license tax fund.
...he credit of the local motor vehicle license tax fund, which is hereby created, for distribution in the manner provided for in this chapter. The treasurer of state may invest any portion of the moneys credited to the fund in the same manner and subject to all the laws governing the investment of state funds by the treasurer of state. All investment earnings of the fund shall be credited to the fund. The registrar of... |