Ohio Code 4301.44 – Administration of alcoholic beverage taxes
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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.
Terms Used In Ohio Code 4301.44
- Wine: includes all liquids fit to use for beverage purposes containing not less than one-half of one per cent of alcohol by volume and not more than twenty-one per cent of alcohol by volume that is made from the fermented juices of grapes, fruits, or other agricultural products. See Ohio Code 4301.01
Last updated September 28, 2023 at 12:22 PM