Ohio § 4301.72 Liquor taxes are lien on property of permit holder

Ohio Statutes

§ 4301.72 — Liquor taxes are lien on property of permit holder

Ohio § 4301.72

Title 43Liquor

Ch. 4301Liquor Control Law

This text of Ohio § 4301.72 (Liquor taxes are lien on property of permit holder) 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. § 4301.72 (2026).

Text

The taxes imposed by sections4301.42,4301.43,4301.432, and4305.01of the Revised Code and the permit fees imposed by Chapter 4303. of the Revised Code shall be a lien upon all property of the taxpayer or permit holder. If the surety on any bond required under Chapters 4301. and 4303. of the Revised Code makes payment of any sums due under any such bond, the surety shall be subrogated to any lien right on all property of the taxpayer or permit holder.

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The taxes imposed by sections4301.42,4301.43,4301.432, and4305.01of the Revised Code and the permit fees imposed by Chapter 4303. of the Revised Code shall be a lien upon all property of the taxpayer or permit holder. If the surety on any bond required under Chapters 4301. and 4303. of the Revised Code makes payment of any sums due under any such bond, the surety shall be subrogated to any lien right on all property of the taxpayer or permit holder.