Effective: October 11, 2002
Latest Legislation: House Bill 371 - 124th General Assembly
No person shall prevent or hinder the tax commissioner from making a full inspection of any place where beer subject to the tax imposed by section 4305.01 of the Revised Code is sold or stored, or prevent or hinder the full inspection of invoices, books, records, or papers required to be kept under that section.
Structure Ohio Revised Code
Chapter 4305 | Tax on Bulk Sales of Beer
Section 4305.01 | Tax Bulk Sale or Distribution of Beer.
Section 4305.03 | False Entry Upon Invoice or Container of Beer.
Section 4305.04 | Hindering Inspection of Beer Premises.
Section 4305.08 | Beer Definition.
Section 4305.11 | Record Maintenance and Retention.
Section 4305.13 | Issuance of Jeopardy Assessment.
Section 4305.131 | Assessment of Taxes - Penalty.
Section 4305.14 | Local Option Election on Beer Sales by C and D Permit Holders.
Section 4305.15 | Form of Local Option Petition on Beer Sales by C and D Permit Holders.