Ohio § 4301.50 Distribution or sale of beverages without tax prohibited

Ohio Statutes

§ 4301.50 — Distribution or sale of beverages without tax prohibited

Ohio § 4301.50

Title 43Liquor

Ch. 4301Liquor Control Law

This text of Ohio § 4301.50 (Distribution or sale of beverages without tax prohibited) 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. § 4301.50 (2026).

Text

No person, firm, or corporation or his or its employee or agent  shall distribute or sell any beverage upon which the tax provided for by sections4301.42,4301.421,4301.424,4301.43,4301.432, and4305.01of the Revised Code has not been paid. Any person, firm, or corporation or his or its employee or agent who violates this section or any rule of the tax commissioner shall be subject to all penalties provided in division (A) of section4307.99of the Revised Code.

Free access — add to your briefcase to read the full text and ask questions with AI

No person, firm, or corporation or his or its employee or agent shall distribute or sell any beverage upon which the tax provided for by sections4301.42,4301.421,4301.424,4301.43,4301.432, and4305.01of the Revised Code has not been paid. Any person, firm, or corporation or his or its employee or agent who violates this section or any rule of the tax commissioner shall be subject to all penalties provided in division (A) of section4307.99of the Revised Code.