Effective: October 5, 1987
Latest Legislation: House Bill 231 - 117th General Assembly
Every holder of a permit liable for the tax levied under section 4305.09 of the Revised Code shall maintain and keep for a period of three years a record of beer distributed or sold within this state by the permit holder, together with any invoices, records, receipts, bills of lading, and other pertinent papers, required by the tax commissioner.
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.