2006 Ohio Revised Code - 4301.44. Administration and payment of taxes.
§ 4301.44. Administration and payment of taxes.
The tax commissioner shall exercise with respect to the administration of the tax imposed by
sections 4301.43 and
4301.432 [4301.43.2] of the Revised Code all the powers and duties vested in or imposed upon him by
sections 4307.04 to
4307.07 of the Revised Code. Manufacturers and bottlers of and wholesale dealers in wine have the duty to pay the tax imposed by sections 4301.43 and, if applicable, 4301.432 [4301.43.2] of the Revised Code and are entitled to the privileges in the manner provided in
section 4301.33 of the Revised Code.
HISTORY: GC § 6064-42; 115 v PtII, 118(150), § 42; 116 v PtII, 89; 117 v 628(649); 122 v 45; Bureau of Code Revision, 10-1-53; 130 v 997 (Eff 1-1-64); 130 v PtII, H 5 (Eff 12-16-64); 131 v 1046 (Eff 11-9-65); 137 v S 221 (Eff 11-23-77); 139 v H 694 (Eff 11-15-81); 141 v H 201 (Eff 7-1-85); 146 v H 239. Eff 11-24-95.
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