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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 4301.44 | Tax commissioner to administer liquor taxes.

Ohio Revised Code
/
Title 43 Liquor
/
Chapter 4301 Liquor Control Law
 
Effective:
November 24, 1995
Latest Legislation:
House Bill 239 - 121st General Assembly
PDF:
Download Authenticated PDF
 

The tax commissioner shall exercise with respect to the administration of the tax imposed by sections 4301.43 and 4301.432 of the Revised Code all the powers and duties vested in or imposed upon him by sections 4307.04 to 4307.07 of the Revised Code. Manufacturers and bottlers of and wholesale dealers in wine have the duty to pay the tax imposed by sections 4301.43 and, if applicable, 4301.432 of the Revised Code and are entitled to the privileges in the manner provided in section 4301.33 of the Revised Code.

Available Versions of this Section