Effective: January 1, 1964
Latest Legislation: House Bill 316 - 105th General Assembly
No person shall prevent or hinder the tax commissioner from making a full inspection of any place where bottled beverages, subject to the tax imposed by sections 4307.01 to 4307.12, inclusive, of the Revised Code, are sold or stored, or prevent or hinder the full inspection of invoices, books, records, or papers required to be kept under such sections.
Structure Ohio Revised Code
Chapter 4307 | Tax on Bottled Beverages
Section 4307.01 | Bottled Beverage Tax Definitions.
Section 4307.04 | Administration of Tax on Sale of Bottled Beverages.
Section 4307.05 | Tax Refunds - Tax Illegally or Erroneously Paid.
Section 4307.07 | Tax Refunds - Resales Outside the State.
Section 4307.08 | Duplicate Invoice System - Freight Bills.
Section 4307.09 | Seizure and Forfeiture of Bottled Beverages on Which Tax Not Paid.
Section 4307.11 | False Entry Upon Invoice or Container of Bottled Beverage.
Section 4307.12 | Hindering Inspection of Bottled Beverage Premises.