§ 4305.01 Tax bulk sale or distribution of beer
§ 4305.03 False entry upon invoice or container of beer
§ 4305.04 Hindering inspection of beer premises
§ 4305.08 Beer definition
§ 4305.11 Record maintenance and retention
§ 4305.13 Issuance of jeopardy assessment
§ 4305.131 Assessment of taxes – penalty
§ 4305.14 Local option election on beer sales by C and D permit holders
§ 4305.15 Form of local option petition on beer sales by C and D permit holders
§ 4305.99 Penalty
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Terms Used In Ohio Code > Chapter 4305 - Tax On Bulk Sales of Beer

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • in writing: includes any representation of words, letters, symbols, or figures; this provision does not affect any law relating to signatures. See Ohio Code 1.59
  • Person: includes an individual, corporation, business trust, estate, trust, partnership, and association. See Ohio Code 1.59
  • Property: means real and personal property. See Ohio Code 1.59
  • Rule: includes regulation. See Ohio Code 1.59
  • state: means the state of Ohio. See Ohio Code 1.59
  • Whoever: includes all persons, natural and artificial; partners; principals, agents, and employees; and all officials, public or private. See Ohio Code 1.02