Ohio § 4301.44 Administration of alcoholic beverage taxes

Ohio Statutes

§ 4301.44 — Administration of alcoholic beverage taxes

Ohio § 4301.44

Title 43Liquor

Ch. 4301Liquor Control Law

This text of Ohio § 4301.44 (Administration of alcoholic beverage taxes) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 4301.44 (2026).

Text

The tax commissioner shall exercise with respect to the administration of the tax imposed by sections4301.43and4301.432of the Revised Code all the powers and duties vested in or imposed upon him by sections4307.04to4307.07of the Revised Code. Manufacturers and bottlers of and wholesale dealers in wine have the duty to pay the tax imposed by sections4301.43and, if applicable,4301.432of the Revised Code and are entitled to the privileges in the manner provided in section4301.33of the Revised Code.

Last updated September 28, 2023 at 12:22 PM

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The tax commissioner shall exercise with respect to the administration of the tax imposed by sections4301.43and4301.432of the Revised Code all the powers and duties vested in or imposed upon him by sections4307.04to4307.07of the Revised Code. Manufacturers and bottlers of and wholesale dealers in wine have the duty to pay the tax imposed by sections4301.43and, if applicable,4301.432of the Revised Code and are entitled to the privileges in the manner provided in section4301.33of the Revised Code.

Last updated September 28, 2023 at 12:22 PM